1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 19 T.C.M.
  5. 19 T.C.M. 1374 (1960)
 

ROBINSON v. COMMISSIONER

Docket No. 73297.

19 T.C.M. 1374 (1960)

T.C. Memo. 1960-245

Sam Perry Robinson and Lollie Latham Robinson v. Commissioner.

United States Tax Court.

Filed November 21, 1960.

Attorney(s) appearing for the Case

Sam P. Robinson, pro se, Box 187, Seabrook, Tex., Robert I. White, Esq., for the respondent.

FISHER, Judge:

This proceeding involves deficiencies in income tax determined by the respondent against petitioners as follows:

  Year    Tax                    Deficiency

  1953    Income .............    $258.28
  1954    Income .............     214.41

The basic question presented is whether or not petitioners have met the burden of proving a loss in 1952 in excess of $1,000 resulting from the sale of real property originally used by...

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