Legal Opinion
Pickering v. Commissioner
United States Tax Court
Decided October 26, 1978No. Docket No. 6760-75UnpublishedCited by 1 opinion
Petitioner's allowable losses from vandalism determined.
1Opinion of the Court
JAMES L. PICKERING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Pickering v. Commissioner
Docket No. 6760-75.
United States Tax Court
T.C. Memo 1978-427; 1978 Tax Ct. Memo LEXIS 89; 37 T.C.M. (CCH) 1765; T.C.M. (RIA) 78427;
October 26, 1978, Filed
Petitioner's allowable losses from vandalism determined.
James L. Pickering, pro se.
Kenneth Bersani, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: Respondent determined a deficiency in petitioner's 1973 income tax of $ 927.26. The only issue for our decision is whether petitioner is entitled to casualty…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Millsap v. CommissionerUnited States Tax Court · 1966
- I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
- Lamphere v. CommissionerUnited States Tax Court · 1978
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States v. TrevittDistrict Court, M.D. Georgia · 2016