Gallun v. Commissioner
United States Tax Court
1Opinion of the Court
Edwin A. Gallun and Jane W. Gallun v. Commissioner.
Gallun v. Commissioner
Docket No. 89500.
United States Tax Court
T.C. Memo 1963-167; 1963 Tax Ct. Memo LEXIS 177; 22 T.C.M. (CCH) 798; T.C.M. (RIA) 63167;
June 14, 1963
Richard S. Gibbs and W. J. Roper for the petitioners. Vernon R. Balmes for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined a deficiency in the income tax of the petitioners for the calendar year 1956 in the amount of $19,827.19. Petitioners have conceded the issue raised in their petition with respect to the treatment of a loss…
2Cases cited13 opinions
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Nat Holt and Blanche Holt, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Commissioner of Internal Revenue v. Percy W. Phillips and Betty R. Phillips (Husband and Wife)Court of Appeals for the Fourth Circuit · 1960
- Simon Jaglom and Marie Jaglom v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Holt v. CommissionerUnited States Tax Court · 1961
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