Legal Opinion
Swartz v. Commissioner
United States Tax Court
Decided November 24, 1987No. Docket No. 10537-86Unpublished
1Opinion of the Court
FLOYD EUGENE SWARTZ, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Swartz v. Commissioner
Docket No. 10537-86.
United States Tax Court
T.C. Memo 1987-582; 1987 Tax Ct. Memo LEXIS 585; 54 T.C.M. (CCH) 1153; T.C.M. (RIA) 87582;
November 24, 1987.
Floyd Eugene Swartz, Jr., pro se.
Dale P. Kensinger, for respondent.
FAY
MEMORANDUM FINDINGS OF FACT AND OPINION
FAY, Judge: Respondent determined deficiencies in petitioner's Federal income tax as follows:
Year
Deficiency 1
1979
$ 3,748.20
1980
1,892.00
1982
1,353.00
After concessions, see note 1, the sole issue is the character of losses incurred by…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- W. W. Windle Co. v. CommissionerUnited States Tax Court · 1976
- Commissioner of Internal Revenue v. CovingtonCourt of Appeals for the Fifth Circuit · 1941
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