Legal Opinion
Wold v. Commissioner
United States Tax Court
Decided June 4, 1963No. Docket No. 358-62UnpublishedCited by 1 opinion
1Opinion of the Court
Emil A. Wold and Edna B. Wold v. Commissioner.
Wold v. Commissioner
Docket No. 358-62.
United States Tax Court
T.C. Memo 1963-154; 1963 Tax Ct. Memo LEXIS 191; 22 T.C.M. (CCH) 732; T.C.M. (RIA) 63154;
June 4, 1963
Emi. A. Wold, pro se., 4645 Ewing Ave. S., Minneapolis, Minn. Benjamin E. Butts, for the respondent.
FAY
Memorandum Findings of Fact and Opinion
FAY, Judge: The respondent determined a deficiency of $183.06 in petitioners' income tax for the taxable year 1959. The only issue for decision is whether petitioners sustained a casualty loss under section 165(c)(3) of the Internal Revenue Code of…
2Cases cited7 opinions
- Fay v. HelveringCourt of Appeals for the Second Circuit · 1941
- Durden v. CommissionerUnited States Tax Court · 1944
- Fay v. CommissionerUnited States Board of Tax Appeals · 1940
- Kilroe v. CommissionerUnited States Tax Court · 1959
- Raymond Tank and Elizabeth Tank v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1959
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Glenn Ross Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1979