Legal Opinion

Michael C. Giambrone v. Commissioner

United States Tax Court

Decided October 19, 2020No. 11109-18, 11153-18Unpublished

1Opinion of the Court

T.C. Memo. 2020-145

UNITED STATES TAX COURT MICHAEL C. GIAMBRONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent WILLIAM W. GIAMBRONE AND MICHELE L. GIAMBRONE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 11109-18, 11153-18. Filed October 19, 2020. Kathleen M. Lach and Robert E. McKenzie, for petitioners. Michael T. Shelton, Richard L. Wooldridge, and Elizabeth A. Carlson, for respondent. MEMORANDUM OPINION URDA, Judge: Petitioners, Michael Giambrone and William and Michele Giambrone (together, Giambrones), challenge the disallowance of a theft loss -2- [*2]…

2Cases cited11 opinions

  1. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  2. Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
  3. Elec. Arts, Inc. v. Comm'rUnited States Tax Court · 2002
  4. Capitol Fed. Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1991
  5. Carroll J. Bellis and Mildred Bellis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976

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