1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 50 T.C.M.
  5. 50 T.C.M. 52 (1985)
 

BROWN v. COMMISSIONER

Docket No. 31307-83.

50 T.C.M. 52 (1985)

T.C. Memo. 1985-269

Oliver Brown and Ramona M. Brown v. Commissioner.

United States Tax Court.

Filed June 4, 1985.

Attorney(s) appearing for the Case

Oliver Brown, pro se. Cheryl M. D. Rees, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $15,721.85 in petitioners' Federal income taxes for 1980 and an addition to tax of $1,083.97 (for late filing) under section 6651(a)(1).1 After concessions, disputes remain as to petitioners' entitlement to certain personal deductions, employee expenses, rental expenses, and investment tax credit.

Findings of Fact

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