Legal Opinion
Rosenberg v. Commissioner
United States Tax Court
Decided July 16, 1970No. Docket No. 6098-66UnpublishedCited by 1 opinion
1Opinion of the Court
Thelma Rosenberg v. Commissioner.
Rosenberg v. Commissioner
Docket No. 6098-66.
United States Tax Court
T.C. Memo 1970-201; 1970 Tax Ct. Memo LEXIS 161; 29 T.C.M. (CCH) 888; T.C.M. (RIA) 70201;
July 16, 1970, Filed
Philip J. Erbacher, 1100 Commerce Trust Bldg., Kansas City, Mo., for the petitioner. Wayne A. Smith, for the respondent. 889
TANNENWALD
Memorandum Findings of Fact and Opinion
TANNENWALD, Judge: Respondent determined a deficiency of $3,702.86 with respect to petitioner's 1961 income tax. The issues for determination are:(1) Whether respondent's disallowance of petitioner's claimed loss…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. TaylorSupreme Court of the United States · 1935
- Burnet v. HoustonSupreme Court of the United States · 1931
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- United States Ex Rel. Girard Trust Co. v. HelveringSupreme Court of the United States · 1937
17 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Claire Morse v. United StatesCourt of Appeals for the Ninth Circuit · 1974