CRAIG v. COMMISSIONER

Docket No. 28225-86.

55 T.C.M. 53 (1988)

T.C. Memo. 1988-39

Larkin C. Craig v. Commissioner.

United States Tax Court.

Filed February 8, 1988.


Attorney(s) appearing for the Case

Larkin C. Craig, pro se. Elizabeth L. Groenewegen, for the respondent.


Memorandum Opinion

PARR, Judge:

Respondent determined a deficiency in petitioner's income tax for 1983 in the amount of $4,896.00.

After concessions, the issues remaining for trial are: (1) whether petitioner is entitled to deduct $950 as legal fees; and (2) whether petitioner is entitled to deduct $9,750 as a business bad debt.*

Petitioner resided in Concord, Calif., when he filed his petition.

In September...

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