1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 62 T.C.M.
  5. 62 T.C.M. 875 (1991)
 

ANDERSON v. COMMISSIONER

Docket No. 13972-89.

62 T.C.M. 875 (1991)

T.C. Memo. 1991-486

Michael V. Anderson and Alisa J. Anderson v. Commissioner.

United States Tax Court.

Filed September 30, 1991.

Attorney(s) appearing for the Case

Robert F. Wright, Jr., 1500 First Union Bldg., Augusta, Ga., for the petitioners. Mark S. Mesler and Donald W. Williamson, Jr., for the respondent.

Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) of the Internal Revenue Code.1

Respondent determined deficiencies in petitioners' Federal income tax for the years 1984, 1985, and 1986, in the amounts of $190, $7,404, and $6,734, respectively.

The issues for our decision are (1) whether petitioners are entitled to deductions for the years in...

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