1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 50 T.C.M.
  5. 50 T.C.M. 392 (1985)
 

KAJI v. COMMISSIONER

Docket No. 16769-81.

50 T.C.M. 392 (1985)

T.C. Memo. 1985-341

Vikram H. Kaji and Andrea L. Kaji v. Commissioner.

United States Tax Court.

Filed July 15, 1985.

Attorney(s) appearing for the Case

John Patrick Kelly, for the petitioners. John O. Kent, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent determined a deficiency of $33,892 in petitioners' 1977 Federal income tax. The issues presented for consideration are: (1) Whether petitioners are entitled to deduct certain claimed "advanced minimum royalties" under section 1.612-3(b)(3), Income Tax Regs., and (2) whether damages should be awarded under section 6673.1

Findings of Fact

All of...

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