Legal Opinion
Maloof v. Comm'r
United States Tax Court
Decided April 6, 2005No. Nos. 15211-02, 17951-03UnpublishedCited by 13 opinions
1Opinion of the Court
WILLIAM H. MALOOF, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Maloof v. Comm'r
Nos. 15211-02, 17951-03
United States Tax Court
T.C. Memo 2005-75; 2005 Tax Ct. Memo LEXIS 73;
April 6, 2005, Filed
Decision for respondent.
Donald J. O'Connor, for petitioner.
Anita A. Gill, for respondent.
Kroupa, Diane L.
Diane L. Kroupa
MEMORANDUM FINDINGS OF FACT AND OPINION
KROUPA, Judge: Respondent determined deficiencies in petitioner's Federal income tax by disallowing operating losses sustained by an S corporation in which petitioner was the sole shareholder. After concessions, the sole issue before…
2Cases cited32 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
27 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Broz v. Comm'rUnited States Tax Court · 2011
- Nathel v. Comm'rUnited States Tax Court · 2008
- Garavaglia v. Comm'rUnited States Tax Court · 2011
- Russell v. Comm'rUnited States Tax Court · 2008
- O'Neal v. Comm'rUnited States Tax Court · 2016
8 more not listed; retrieve them via the Exa API.