Legal Opinion
Davidson v. Commissioner
United States Tax Court
Decided March 23, 1982No. Docket No. 19327-80Unpublished
1Opinion of the Court
CLIFFORD OWEN DAVIDSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Davidson v. Commissioner
Docket No. 19327-80.
United States Tax Court
T.C. Memo 1982-147; 1982 Tax Ct. Memo LEXIS 604; 43 T.C.M. (CCH) 854; T.C.M. (RIA) 82147;
March 23, 1982.
Clifford Owen Davidson, pro se.
Kenneth W. McWade, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined a deficiency in the amount of $ 3,836.74 in petitioner's Federal income tax for 1978. The sole issue for decision is whether petitioner recognized a loss arising from an allegedly…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- David R. Pulliam v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1964
- Johnson v. United StatesCourt of Appeals for the Ninth Circuit · 1943
- Jean C. Carrieres v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Carrieres v. CommissionerUnited States Tax Court · 1975
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