Legal Opinion
Lingham v. Commissioner
United States Tax Court
Decided November 13, 1967No. Docket Nos. 4783-66, 1973-67Unpublished
1Opinion of the Court
Princess E. L. Lingham v. Commissioner.
Lingham v. Commissioner
Docket Nos. 4783-66, 1973-67.
United States Tax Court
T.C. Memo 1967-228; 1967 Tax Ct. Memo LEXIS 33; 26 T.C.M. (CCH) 1158; T.C.M. (RIA) 67228;
November 13, 1967
Princess E. L. Lingham, pro se, 156-20 Riverside Dr. West, New York, N. Y. Jay S. Hamelburg, for the respondent.
DAWSON
Memorandum Opinion
DAWSON, Judge: Respondent determined income tax deficiencies against the petitioner for the years 1964 and 1965 in the amounts of $704.31 and $816.73, respectively.
The issues for decision are:
1. Is petitioner entitled to real estate loss…
2Cases cited2 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Princess E. L. Lingham-Pritchard v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965