1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 36 T.C.M.
  5. 36 T.C.M. 1673 (1977)
 

ESTATE OF CAPELL v. COMMISSIONER

Docket No. 8661-74.

36 T.C.M. 1673 (1977)

T.C. Memo. 1977-413

Estate of John F. Capell, Deceased, Arvilla Ynez Capell, Executrix, and Arvilla Y. Capell v. Commissioner.

United States Tax Court.

Filed November 30, 1977.

Attorney(s) appearing for the Case

Wareham Seaman, Jr., 2318 K St., Sacramento, Calif., for the petitioners. Warren N. Nemiroff, for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined deficiencies in petitioners' Federal income taxes as follows:

  Year           Amount

  1968 ...... $6,380.94
  1969 ......  4,877.14
  1970 ......  5,924.19
  1971 ......  1,177.00

At issue is the character of a loss which petitioners sustained in 1971 upon the liquidation of Capell Associates...

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