SAMSA v. COMMISSIONER

Docket No. 4660-79.

42 T.C.M. 1101 (1981)

T.C. Memo. 1981-517

Albert R. Samsa, Jr. and Michael D. Samsa v. Commissioner.

United States Tax Court.

Filed September 16, 1981.


Attorney(s) appearing for the Case

Albert R. Samsa, Jr. and Michael D. Samsa, pro se. Wayne R. Appleman, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies:

      Petitioner          Year    Deficiency

  Albert R. Samsa, Jr.    1976      $4,595
  Michael D. Samsa        1976       4,980

The sole issue for decision is whether petitioners are entitled to claimed theft losses of $14,900 each.

Findings of Fact

Some of the facts have been stipulated and are found accordingly...

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