1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 20 T.C.M.
  5. 20 T.C.M. 478 (1961)
 

ZACCARIA v. COMMISSIONER

Docket No. 85135.

20 T.C.M. 478 (1961)

T.C. Memo. 1961-102

Uberto and Carol Zaccaria v. Commissioner.

United States Tax Court.

Filed March 31, 1961.

Attorney(s) appearing for the Case

Uberto Zaccaria, pro se, 975 Elkland Pl., Venice, Calif. Allan I. Blau, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax for the year 1957 in the amount of $839.84. The sole issue presented is whether petitioners sustained a deductible loss in 1957 within the meaning of section 165, Internal Revenue Code of 1954.

Findings of Fact

Petitioners are husband and wife and reside in Venice, California. They filed a joint income tax return for the calendar...

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