Legal Opinion
Suman v. Commissioner
United States Tax Court
Decided April 21, 1967No. Docket No. 657-66Unpublished
1Opinion of the Court
Elwin L. Suman and Doris M. Suman v. Commissioner.
Suman v. Commissioner
Docket No. 657-66.
United States Tax Court
T.C. Memo 1967-84; 1967 Tax Ct. Memo LEXIS 174; 26 T.C.M. (CCH) 420; T.C.M. (RIA) 67084;
April 21, 1967
Elwin L. Suman, pro se, P.O. Box 2, Sierra Madre, Calif. James A. Thomas, for the respondent.
FORRESTER
Memorandum Findings of Fact and Opinion
FORRESTER, Judge: Respondent has determined a deficiency in petitioners' income tax for the year 1962 in the amount of $502.60 by disallowing a claimed nonbusiness bad debt deduction of $2,956.42. This claimed bad debt was composed of 11…
2Cases cited8 opinions
- Bank of the United States v. DonnallySupreme Court of the United States · 1834
- Cross v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Spratt v. CommissionerUnited States Board of Tax Appeals · 1941
- Cross v. CommissionerUnited States Board of Tax Appeals · 1930
- Stein v. CommissionerUnited States Board of Tax Appeals · 1926
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