Legal Opinion
Mahoney v. Commissioner
United States Tax Court
Decided August 21, 1963No. Docket No. 91986Unpublished
1Opinion of the Court
Frank W. Mahoney and Florence S. Mahoney v. Commissioner.
Mahoney v. Commissioner
Docket No. 91986.
United States Tax Court
T.C. Memo 1963-222; 1963 Tax Ct. Memo LEXIS 122; 22 T.C.M. (CCH) 1114; T.C.M. (RIA) 63222;
August 21, 1963
Eugene Harpole, for the petitioners. Roger A. Pott, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax in the amount of $2,296.91 for the calendar year 1959. The issue for decision is whether petitioners are entitled to a deduction of $14,000 for a casualty loss as a result of damage…
2Cases cited8 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Commissioner of Internal Revenue v. HarwickCourt of Appeals for the Fifth Circuit · 1950
- Allied Furriers Corp. v. CommissionerUnited States Board of Tax Appeals · 1931
- Whitney v. CommissionerUnited States Tax Court · 1949
3 more not listed; retrieve them via the Exa API.