Viehweg v. Commissioner
United States Tax Court
Petitioners invested in limited partnerships that engaged in transactions identical to and controlled by the Court's opinion in Julien v. Commissioner, 82 T.C. 492 (1984), and Glass v. Commissioner, 87 T.C. 1087 (1986), currently on appeal. Held, petitioners are not entitled to theft loss deductions for the out-of-pocket amounts of their investments.
1Opinion of the Court
Wayne R. Viehweg and Mary Jane Viehweg, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent
Viehweg v. Commissioner
Docket Nos. 29646-81, 28211-82, 13397-84, 284-85, 36285-85, 41882-86
United States Tax Court
90 T.C. 1248; 1988 U.S. Tax Ct. LEXIS 81; 90 T.C. No. 81;
June 23, 1988. June 23, 1988, Filed
Decisions will be entered under Rule 155.
Petitioners invested in limited partnerships that engaged in transactions identical to and controlled by the Court's opinion in Julien v. Commissioner, 82 T.C. 492 (1984), and Glass v. Commissioner, 87 T.C. 1087 (1986), currently on appeal.…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Luman v. CommissionerUnited States Tax Court · 1982
- Glass v. CommissionerUnited States Tax Court · 1986
- Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974
- Ramsay Scarlett and Company, Inc. v. Commissioner of Internal Revenue, Baltimore Stevedoring Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1975
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