1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 12 T.C.M.
  5. 12 T.C.M. 1061 (1953)
 

STOLLER v. COMMISSIONER

Docket No. 37343.

12 T.C.M. 1061 (1953)

J. G. Stoller and Geraldine Stoller v. Commissioner.

United States Tax Court.

Entered September 18, 1953.

Attorney(s) appearing for the Case

Richard R. Hollington, Esq., for the petitioners. Michael J. Clare, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent has determined a deficiency of $5,344.42 in the petitioners' income tax for the year 1947.

The only issue for decision is whether respondent erred in disallowing a farm loss claimed by the petitioners for the year 1947. The respondent's "Explanation of Adjustments" in the deficiency notice was as follows:

"(a) In Schedule E, page 2 of your 1947 income tax return, you claimed...

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