1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 43 T.C.M.
  5. 43 T.C.M. 1508 (1982)
 

PEARSON v. COMMISSIONER

Docket No. 15510-80.

43 T.C.M. 1508 (1982)

T.C. Memo. 1982-295

Lloyd Erick Pearson v. Commissioner.

United States Tax Court.

Filed May 26, 1982.

Attorney(s) appearing for the Case

Lloyd Erick Pearson, pro se, Minneapolis, Minn. Richard C. McLaughlin, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $513.00 in the petitioner's Federal income tax for 1977. The issues for decision are: (1) Whether, under section 280A of the Internal Revenue Code of 1954,1 the petitioner is entitled to deduct expenses allocable to space used for the storage of dental records in his home; and (2) whether...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases