Legal Opinion
Brown v. Commissioner
United States Tax Court
Decided January 16, 1979No. Docket No. 8581-77Unpublished
1Opinion of the Court
MILTON O. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brown v. Commissioner
Docket No. 8581-77.
United States Tax Court
T.C. Memo 1979-24; 1979 Tax Ct. Memo LEXIS 502; 38 T.C.M. (CCH) 91; T.C.M. (RIA) 79024;
January 16, 1979, Filed
Hugh L. Dick, for the petitioner.
Jan R. Pierce, for the respondent.
QUEALY
MEMORANDUM FINDINGS OF FACT AND OPINION
QUEALY, Judge: Respondent determined a deficiency for the taxable year 1973 in the amount of $ 5,690. The issue remaining for decision is whether petitioner suffered an ordinary loss on section 12441 stock in the amount of $ 20,600 in 1973…
2Cases cited9 opinions
- Bob Hindes and Wife, Dorothy Lee v. United StatesCourt of Appeals for the Fifth Circuit · 1964
- John E. Palmer v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1965
- Palmer v. CommissionerUnited States Tax Court · 1965
- Alfred O. And Margaret A. Bates v. The United States of AmericaCourt of Appeals for the Sixth Circuit · 1978
- Davenport v. CommissionerUnited States Tax Court · 1978
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