Legal Opinion
Condit v. Commissioner
United States Tax Court
Decided December 4, 1980No. Docket No. 12067-77Unpublished
1Opinion of the Court
PAUL J. CONDIT and PATRICIA CONDIT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Condit v. Commissioner
Docket No. 12067-77.
United States Tax Court
T.C. Memo 1980-536; 1980 Tax Ct. Memo LEXIS 46; 41 T.C.M. (CCH) 471; T.C.M. (RIA) 80536;
December 4, 1980
Lyle Walker, for the petitioners.
Douglas R. Fortney, for the respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined a deficiency of $ 51,054.26 in petitioners' Federal income tax for 1973. Because of concessions, the only remaining issue is whether petitioners suffered a deductible loss in 1973 when…
2Cases cited13 opinions
- Wickard v. FilburnSupreme Court of the United States · 1942
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Lewellyn v. Electric Reduction Co.Supreme Court of the United States · 1927
- Parmelee Transportation Company v. The United StatesUnited States Court of Claims · 1965
- Gale v. CommissionerUnited States Tax Court · 1963
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