Jacobson v. Commissioner
United States Tax Court
Petitioner stored her possessions in a home she previously shared with her estranged husband. During 1974, while petitioner resided elsewhere, her possessions were appropriated and removed from the house without her knowledge or permission.
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Petitioner stored her possessions in a home she previously shared with her estranged husband. During 1974, while petitioner resided elsewhere, her possessions were appropriated and removed from the house without her knowledge or permission. Petitioner and her husband originally filed separate returns for 1974. Respondent mailed his notice of deficiency with respect to petitioner's separate 1974 return on Feb. 11, 1977. Petitioner and her husband filed an amended return for 1974 sometime after Feb. 11, 1977, but before Apr. 21, 1977, the date petitioner filed her petition. Held, on the facts,…
1Opinion of the Court
Hall, Judge:
Respondent determined a $623 deficiency in petitioner’s income tax for 1974. Due to concessions made by petitioner, the issues remaining for decision are:(1) Whether petitioner is entitled to deduct $5,900 as a theft loss;(2) Whether petitioner and her husband are entitled to file a joint return under section 6013(b).1
FINDINGS OF FACT
Some of the facts have been stipulated by the parties and are found accordingly.
Petitioner and her husband Charles lived at 36 Mile, Tok Road in the rural community of Gakona, Alaska, prior to 1974. In November 1973, petitioner left their home on…
2Cases cited9 opinions
- Elliott v. CommissionerUnited States Tax Court · 1963
- Sylvan v. CommissionerUnited States Tax Court · 1975
- Allen v. CommissionerUnited States Tax Court · 1951
- Jones v. CommissionerUnited States Tax Court · 1955
- Kralstein v. CommissionerUnited States Tax Court · 1962
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Mendes v. Comm'rUnited States Tax Court · 2003
- James O. Druker and Joan S. Druker, Petitioners-Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Respondent-Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1982
- Millsap v. CommissionerUnited States Tax Court · 1988
- Druker v. CommissionerUnited States Tax Court · 1981
- Girgis v. CommissionerUnited States Tax Court · 1987
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