1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 76 T.C.M.
  5. 76 T.C.M. 241 (1998)
 

CUSICK v. COMMISSIONER

Docket No. 4186-96.

76 T.C.M. 241 (1998)

T.C. Memo. 1998-286

Tim H. Cusick v. Commissioner.

United States Tax Court.

Filed August 5, 1998.

Attorney(s) appearing for the Case

Marc K. Sellers, Portland, Ore., and Paul A. Stamnes, for the petitioner. Wesley F. McNamara, for the respondent.

MEMORANDUM OPINION

PARR, Judge:

Respondent determined a $156,139 deficiency in petitioner's 1992 Federal income tax and additions to tax under sections 6651(a)1 and 6654(a) in the amounts of $39,035 and $6,806, respectively.

After concessions, the issues for decision are: (1) Whether for 1992 petitioner is entitled to deduct 50 percent of the substantiated expenses incurred for certain rental real estate. This turns on...

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