1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 2 T.C.M.
  5. 2 T.C.M. 535 (1943)
 

FOSTER v. COMMISSIONER

Docket No. 112784.

2 T.C.M. 535 (1943)

Charlotte H. Foster v. Commissioner.

United States Tax Court.

Entered July 29, 1943.

Attorney(s) appearing for the Case

Walter R. Bullock, C. P. A., 31 Nassau St., New York City, for the petitioner. Ellyne E. Strickland, Esq., for the respondent.

Respondent determined a deficiency in income tax for the year 1940 in the amount of $688.58.

The sole question is whether certain securities owned by petitioner became worthless during the taxable year within the terms of section 23(k)(2) of the Internal Revenue Code as amended by section 124 of the Revenue Act of 1942.

Memorandum Opinion

HARRON, Judge:

The facts have been stipulated, the material part being as follows:

[The Facts...

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