1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 67 T.C.M.
  5. 67 T.C.M. 2696 (1994)
 

ALLEN v. COMMISSIONER

Docket No. 7244-93.

67 T.C.M. 2696 (1994)

T.C. Memo. 1994-165

Gary L. and Ellen B. Allen v. Commissioner.

United States Tax Court.

Filed April 18, 1994.

Attorney(s) appearing for the Case

Gary L. Allen, pro se. Edith F. Moates, for the respondent.

Memorandum Opinion

DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $493 for the year 1988.

The issues for decision are: (1) Whether petitioners are entitled to an abandonment loss relating to the confiscation of business property by an Indian tribe...

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