1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 44 T.C.M.
  5. 44 T.C.M. 373 (1982)
 

JETTY v. COMMISSIONER

Docket No. 5383-79.

44 T.C.M. 373 (1982)

T.C. Memo. 1982-378

Norman L. Jetty and Billie Jetty v. Commissioner.

United States Tax Court.

Filed July 7, 1982.

Attorney(s) appearing for the Case

Edward D. Urquhart, 50 Briar Hollow Lane, Houston, Tex., for the petitioners. Juan F. Vasquez, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1975 in the amount of $2,700.75. After a concession by petitioners, the issue for decision is whether petitioners may deduct under section 162(a)1 the cost of blazer and vest sets bought by petitioner Norman L. Jetty for employees of the corporation of which he was president.

...

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