Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in petitioner's income tax for the year 1945 in the amount of $1,539.81. The question is whether petitioner is entitled to any deduction under section 23 (e) (3) on account of the loss of certain of her jewelry by theft on May 11, 1945.
Findings of Fact
Petitioner is an individual living at 20 East 35th Street, New York, New York. She filed her individual income tax...
Let's get started
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.