Legal Opinion
Caras v. Commissioner
United States Tax Court
Decided July 9, 1964No. Docket No. 4448-62Unpublished
1Opinion of the Court
Gus S. Caras and Rena C. Caras v. Commissioner.
Caras v. Commissioner
Docket No. 4448-62.
United States Tax Court
T.C. Memo 1964-187; 1964 Tax Ct. Memo LEXIS 152; 23 T.C.M. (CCH) 1103; T.C.M. (RIA) 64187;
July 9, 1964
Gus S. Caras, pro se, 4000 Cathedral Ave., Washington, D.C. Francis O. McDermott for the respondent.
KERN
Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in petitioners' Federal income tax liability for the year 1960 in the amount of $128.59. This deficiency resulted from respondent's disallowance of $1,230.09 of a casualty loss deduction claimed by petitioners…
2Cases cited9 opinions
- Gale v. CommissionerUnited States Tax Court · 1963
- Commissioner of Internal Revenue v. HarwickCourt of Appeals for the Fifth Circuit · 1950
- Allied Furriers Corp. v. CommissionerUnited States Board of Tax Appeals · 1931
- Commissioner of Internal Revenue v. Highway Trailer Co.Court of Appeals for the Seventh Circuit · 1934
- Licht v. CommissionerUnited States Board of Tax Appeals · 1938
4 more not listed; retrieve them via the Exa API.