1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 91 T.C.M.
  5. 91 T.C.M. 643 (2006)
 

LARRY D. v. COMMISSIONER

Dkt. No. 3176-04.

91 T.C.M. 643 (2006)

T.C. Memo. 2006-1

Larry D. and Sheryl J. Svoboda v. Commissioner

United States Tax Court.

January 3, 2006.

Attorney(s) appearing for the Case

Scott M. Estill and Stephanie F. Long, for petitioners;

Richard D. D'Estrada, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined a deficiency of $2,474 in petitioners' Federal income tax for 2001.

The issues for decision are:

(1) Whether petitioners are entitled to claim a tax credit pursuant to sections 381 and 44 for their subscription to the AdaCom program (program); and

(2) if petitioners are entitled to a credit for their investment in the program...

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