1. Home
  2. Browse Decisions
  3. T.C.
  4. 46 T.C.
  5. 46 T.C. 247 (1966)
 

STILWELL v. COMMISSIONER

Docket No. 5080-64.

46 T.C. 247 (1966)

ANDREW O. STILWELL AND CHARLOTTE C. STILWELL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 17, 1966.

Attorney(s) appearing for the Case

Donald S. Day, for the petitioners.

Ernest Honecker, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency in the income tax of the petitioners for the calendar year 1962 in the amount of $3,549.06. Petitioners have conceded the inclusion of certain additional items of income. The sole remaining issue is whether petitioner husband suffered a capital loss or ordinary loss from his failure to recover his capital account upon the dissolution of a partnership during the taxable year.

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