Finley v. Commissioner
United States Tax Court
Held, petitioners failed to prove that their loss on abandonment of a real estate project occurred in 1967.
1Opinion of the Court
MORRIS W. FINLEY and HELEN H. FINLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Finley v. Commissioner
Docket No. 7307-72.
United States Tax Court
T.C. Memo 1974-229; 1974 Tax Ct. Memo LEXIS 92; 33 T.C.M. (CCH) 1012; T.C.M. (RIA) 74229;
August 29, 1974, Filed.
Held, petitioners failed to prove that their loss on abandonment of a real estate project occurred in 1967.
Morris W. Finley, pro se.
Jonathan Brod, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: Respondent determined deficiencies in petitioners' income taxes for the years 1964, 1966, and 1967…
2Cases cited10 opinions
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Commissioner of Internal Revenue v. Boston Elevated Ry. CoCourt of Appeals for the First Circuit · 1952
- Ersel H. Beus and Anna Beus, W. J. Beus, and Leone Beus v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Commissioner of Internal Revenue v. McCarthyCourt of Appeals for the Seventh Circuit · 1942
- Massey-Ferguson, Inc. v. CommissionerUnited States Tax Court · 1972
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