Legal Opinion
Gooding v. Commissioner
United States Tax Court
Decided October 30, 1961No. Docket No. 85694Unpublished
1Opinion of the Court
Richard M. Gooding and Marcella M. Gooding, Husband and Wife v. Commissioner.
Gooding v. Commissioner
Docket No. 85694.
United States Tax Court
T.C. Memo 1961-299; 1961 Tax Ct. Memo LEXIS 50; 20 T.C.M. (CCH) 1542; T.C.M. (RIA) 61299;
October 30, 1961
Joe S. Gullo, Esq., for the petitioners. Charles C. Shaw, Jr., Esq., for the respondent.
MULRONEY
Memorandum Opinion
MULRONEY, Judge: The respondent determined a deficiency in the petitioners' income tax for 1958 in the amount of $221. The deficiency arose from respondent's disallowance of a bad debt deduction in the amount of $1,000 claimed by the…
2Cases cited8 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Dial v. CommissionerUnited States Tax Court · 1955
- Gillespie Trust v. CommissionerUnited States Tax Court · 1954
- Stern & Stern Textiles, Inc. v. CommissionerUnited States Tax Court · 1956
- Stern & Stern Textiles, Inc. (Successor in Interest to Huguet Fabrics Corporation) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
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