1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 44 T.C.M.
  5. 44 T.C.M. 497 (1982)
 

PROUSE v. COMMISSIONER

Docket No. 17034-79.

44 T.C.M. 497 (1982)

T.C. Memo. 1982-403

Donald George Prouse and Olivia Ann Prouse v. Commissioner.

United States Tax Court.

Filed July 19, 1982.

Attorney(s) appearing for the Case

Donald George Prouse and Olivia Ann Prouse, pro se, Smyrna, Tenn. Darwin Thomas, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency of $1,984 in petitioners' Federal income taxes for 1977. The issue for decision is whether petitioners have adequately substantiated their unreimbursed employee business expenses.

Findings of Fact

Some of the facts have been stipulated. The stipulation of facts and exhibits attached thereto are incorporated herein by this reference.

Petitioners...

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