1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 28 T.C.M.
  5. 28 T.C.M. 1147 (1969)
 

FRIEDLANDER v. COMMISSIONER

Docket No. 5583-66.

28 T.C.M. 1147 (1969)

T.C. Memo. 1969-214

Arthur S. Friedlander and Janice Friedlander v. Commissioner.

United States Tax Court.

Filed October 14, 1969.

Attorney(s) appearing for the Case

James B. Zane, 222 Beach 145th, Neponsit, N. Y., for the petitioner. Wallace Musoff, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' income tax for the year 1964 in the sum of $1,024.19.

The only issue for decision is whether petitioners are entitled to a business bad debt deduction under section 166(a)(1) of the Internal Revenue Code1 for a loss incurred in 1964. Several other adjustments that were made by respondent in his statutory notice...

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