Maki v. Comm’r
Abstract Case Name: Maki v. Commissioner, T.C. Summary Op. 2019-34 (Nov. 4, 2019).Jurisdiction: U.S.T.C.Petitioners: Roger G. Maki, Lilane J. Gervais. Respondent: Commissioner of the Internal Revenue Service.Concepts: Tax; Self-Employment; Business Expense; Federal Rate Deduction; Luxury Water Travel; Lodging, Meals, & Incidentals.Nature of Case: (1) Whether petitioner substantiated that his travels were “ordinary and necessary” business expenses under Internal […]
