Legal Opinion
Joseph v. Comm'r
United States Tax Court
Decided June 8, 2004No. 10840-02Unpublished
1Opinion of the Court
MICHAEL R. AND HELEN G. JOSEPH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Joseph v. Comm'r
No. 10840-02
United States Tax Court
T.C. Memo 2004-134; 2004 Tax Ct. Memo LEXIS 134; 87 T.C.M. (CCH) 1394;
June 8, 2004, Filed
Decision will be entered for respondent. Petitioners not entitled to claimed capital loss carryover deductions.
Joe Alfred Izen, Jr., for petitioners.
David Lau, for respondent.
Swift, Stephen J.
SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Year Deficiency
____ __________
1998…
2Cases cited2 opinions
- Patrick Guffey and Betty Guffey v. United StatesCourt of Appeals for the Ninth Circuit · 1964
- Jones v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1945