Legal Opinion
Noel Tancred Escofil v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided June 26, 1972No. 71-1719 to 71-1721PublishedCited by 16 opinions
1Opinion of the Court
OPINION OF THE COURT
2Per curiam
Noel Tancred Escofil (“taxpayer”) appeals from a Tax Court decision sustaining income tax deficiencies assessed against him by the Internal Revenue Service (“the Service”) for the years 1966 through 1968. See TCM 1971-131. Taxpayer raises here basically the same contentions argued before the Tax C°urt.
His first assertion is that he should be permitted deductions to the extent of income allegedly lost due to the seizure by taxpayer’s landlord of certain equipment used by taxpayer in his capacity as an educator. Taxpayer concedes that the cost of the equipment was nominal.…
3Cases cited1 opinion
- Rink v. CommissionerUnited States Tax Court · 1969
4Cited by16 opinions
- Sims v. CommissionerUnited States Tax Court · 1979
- Lonny F. Zwiener and Ardith E. Zwiener v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Escofil v. CommissionerDistrict Court, E.D. Pennsylvania · 1974
- Natkunanathan v. Comm'rUnited States Tax Court · 2010
- Ezerins v. CommissionerUnited States Tax Court · 1984
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