1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 8 T.C.M.
  5. 8 T.C.M. 601 (1949)
 

BROWN v. COMMISSIONER

Docket No. 17008.

8 T.C.M. 601 (1949)

Joseph J. Brown v. Commissioner.

United States Tax Court.

Entered June 23, 1949.

Attorney(s) appearing for the Case

D. Alexander Wieland, Esq., Land Title Bldg., Philadelphia, Pa., for the petitioner. John A. Newton, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $3,046.58 in income tax for the calendar year 1944. The petitioner assigns as error the action of the Commissioner "in disallowing as a deduction any part of the casualty loss of $42,778.95 sustained by petitioner."

Findings of Fact

The petitioner filed his individual return for 1944 with the collector of internal...

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