Legal Opinion

Schneider v. Commissioner

United States Tax Court

Decided August 23, 1979No. Docket No. 10998-76Unpublished

1Opinion of the Court

NOLAND H. SCHNEIDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schneider v. Commissioner

Docket No. 10998-76.

United States Tax Court

T.C. Memo 1979-335; 1979 Tax Ct. Memo LEXIS 193; 38 T.C.M. (CCH) 1290; T.C.M. (RIA) 79335;

August 23, 1979, Filed

John M. Bradley and David S. Geldzahler, for the petitioner.

Thomas N. Thompson and Charles H. Cowley, for the respondent.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY Judge: Respondent determined a deficiency of $31,500 in petitioner's 1972 Federal income tax. The sole issue presented is whether petitioner sustained a $50,000 theft loss…

2Cases cited7 opinions

  1. Edwards v. BrombergCourt of Appeals for the Fifth Circuit · 1956
  2. Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974
  3. Monteleone v. CommissionerUnited States Tax Court · 1960
  4. Ramsay Scarlett and Company, Inc. v. Commissioner of Internal Revenue, Baltimore Stevedoring Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1975
  5. Paine v. CommissionerUnited States Tax Court · 1975

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