Carlson v. Commissioner
United States Tax Court
Held: Petitioner failed to prove that he is entitled to a deduction for a loss by theft.
1Opinion of the Court
RANDALL C. CARLSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Carlson v. Commissioner
Docket No. 8899-82.
United States Tax Court
T.C. Memo 1984-276; 1984 Tax Ct. Memo LEXIS 397; 48 T.C.M. (CCH) 154; T.C.M. (RIA) 84276;
May 23, 1984.
Held: Petitioner failed to prove that he is entitled to a deduction for a loss by theft.
Randall C. Carlson, pro se.
Byron Calderon, for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: Respondent determined a deficiency of $5,327.00 in petitioner's Federal income tax for his taxable year 1979. The only issue is whether…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Edwards v. BrombergCourt of Appeals for the Fifth Circuit · 1956
- Monteleone v. CommissionerUnited States Tax Court · 1960
- Howe v. PeopleSupreme Court of Colorado · 1972
- People v. TreatSupreme Court of Colorado · 1977
6 more not listed; retrieve them via the Exa API.