Legal Opinion
Bowman v. Commissioner
United States Tax Court
Decided June 13, 1995No. Docket No. 23214-92Unpublished
1Opinion of the Court
LOY E. BOWMAN AND MALOIS BOWMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bowman v. Commissioner
Docket No. 23214-92
United States Tax Court
T.C. Memo 1995-259; 1995 Tax Ct. Memo LEXIS 260; 69 T.C.M. (CCH) 2886;
June 13, 1995, Filed
Decision will be entered for petitioners.
For petitioners: John A. Beam III.
For respondent: Robert J. Misey, Jr.
GERBER
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent, by notice of deficiency, disallowed petitioners' claimed deduction for worthless loans made to their daughter and determined a deficiency of $ 9,800 in petitioners'…
2Cases cited15 opinions
- Fin Hay Realty Co. v. United StatesCourt of Appeals for the Third Circuit · 1968
- Byerlite Corporation v. Parker C. Williams, District Director of Internal Revenue, Eighteenth District of OhioCourt of Appeals for the Sixth Circuit · 1960
- Crown v. CommissionerUnited States Tax Court · 1981
- Estate of Reynolds v. CommissionerUnited States Tax Court · 1970
- Denver & Rio Grande Western Railroad Company v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1960
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