1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 45 T.C.M.
  5. 45 T.C.M. 730 (1983)
 

COLE v. COMMISSIONER

Docket No. 22497-80.

45 T.C.M. 730 (1983)

T.C. Memo. 1983-88

B.C. Cole and Karen V. Cole v. Commissioner.

United States Tax Court.

Filed February 8, 1983.

Attorney(s) appearing for the Case

B.C. Cole and Karen V. Cole, pro se, Shelton, Wash. Thomas Tomashek, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By notice of deficiency dated September 11, 1980 respondent determined a deficiency of $696 in petitioners' Federal income tax for the taxable year 1977. After concessions, the issues for decision are (1) whether petitioners are entitled to deduct certain expenses incurred on a trip to California and on two trips to the San Juan Islands of Washington; (2) whether petitioners are entitled to a casualty...

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