Weingarten v. Commissioner
United States Tax Court
1. Held, petitioners sustained a theft loss on account of withdrawals from a joint bank account under circumstances which constituted embezzlement under applicable California law. 2. Amount of loss determined.
1Opinion of the Court
Saul M. Weingarten and Miriam E. Weingarten, Petitioners, v. Commissioner of Internal Revenue, Respondent
Weingarten v. Commissioner
Docket No. 90525
United States Tax Court
38 T.C. 75; 1962 U.S. Tax Ct. LEXIS 155;
April 17, 1962, Filed
Decision will be entered under Rule 50.
1. Held, petitioners sustained a theft loss on account of withdrawals from a joint bank account under circumstances which constituted embezzlement under applicable California law.
2. Amount of loss determined.
Saul M. Weingarten, pro se.
Robert H. Elliott, Jr., Esq., for the respondent.
Train, Judge.
TRAIN
Respondent determined a…
2Cases cited19 opinions
- James v. United StatesSupreme Court of the United States · 1961
- Monteleone v. CommissionerUnited States Tax Court · 1960
- People v. TalbotCalifornia Supreme Court · 1934
- People v. RoyceCalifornia Supreme Court · 1895
- Vietzke v. CommissionerUnited States Tax Court · 1961
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