1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 50 T.C.M.
  5. 50 T.C.M. 185 (1985)
 

LINCOLN v. COMMISSIONER

Docket No. 10701-82.

50 T.C.M. 185 (1985)

T.C. Memo. 1985-300

James D. Lincoln and Clara M. Lincoln v. Commissioner.

United States Tax Court.

Filed June 24, 1985.

Attorney(s) appearing for the Case

W. Leslie Sully, Jr., Sully & Lenhard, 300 S. Fourth St., Las Vegas, Nev. for the petitioners. Ronald D. Dalrymple, for the respondent.

Opinion

DRENNEN, Judge:

This case is presently before the Court on respondent's motion for partial summary judgment on the single issue of whether petitioner is entitled to a deduction for a theft loss or a loss on a transaction entered into for profit for the year 1978. Section 165(c)(2) or (3).1 This issue was severed from the other issues in the case and was submitted under a statement of facts that was agreed on by the parties...

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