1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 71 T.C.M.
  5. 71 T.C.M. 3228 (1996)
 

KELLER v. COMMISSIONER

Docket No. 1284-95.

71 T.C.M. 3228 (1996)

T.C. Memo. 1996-300

Theodore W. Keller v. Commissioner.

United States Tax Court.

Filed June 27, 1996.

Attorney(s) appearing for the Case

Theodore W. Keller, pro se. Jeremy L. McPherson, for the respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $2,996 in petitioner's Federal income tax and an accuracy-related penalty under section 6662(a) in the amount of $599 with respect to petitioner's 1991 tax year.

The issues for decision are: (1) Whether certain educational expenses incurred...

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