Legal Opinion
Widemon v. Comm'r
United States Tax Court
Decided July 13, 2004No. 1532-02UnpublishedCited by 1 opinion
1Opinion of the Court
KAROL Z. WIDEMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Widemon v. Comm'r
No. 1532-02
United States Tax Court
T.C. Memo 2004-162; 2004 Tax Ct. Memo LEXIS 168; 88 T.C.M. (CCH) 13;
July 13, 2004, Filed
Respondent's determination that petitioner was not entitled to deduction for capital loss carryforwards was sustained. Respondent's determination that petitioner was not entitled to rental expense deductions in excess of those respondent allowed was sustained. Respondent's determination regarding Roth IRA distribution was sustained. Respondent's determination as to section…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- Hradesky v. CommissionerUnited States Tax Court · 1975
15 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Wang v. Comm'rUnited States Tax Court · 2017