1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 35 T.C.M.
  5. 35 T.C.M. 251 (1976)
 

MOSS v. COMMISSIONER

Docket No. 8546-73.

35 T.C.M. 251 (1976)

T.C. Memo. 1976-56

Lamar A. Moss & Maurine E. Moss v. Commissioner.

United States Tax Court.

Filed March 1, 1976.

Attorney(s) appearing for the Case

Lamar A. Moss, pro se, Walden Rd., Milford, N.J. Marwin A. Batt, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' income tax for 1971 in the amount of $2,132.18. The two issues before us are whether the petitioners incurred a theft loss within the meaning of section 165(c)(3)1 with respect to certain stock and, if not, whether the petitioners are entitled to a capital loss due to the stock's worthlessness under section 165(g)...

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