Enrick v. Commissioner
United States Tax Court
Held, petitioners have failed to prove that they are entitled to a deduction claimed on their joint income tax return for the calendar year 1954 of $1,500 as an embezzlement loss, or to a deduction of $445 for legal fees paid during the year 1954.
1Opinion of the Court
Norbert Lloyd Enrick and Mary Lou Enrick v. Commissioner.
Enrick v. Commissioner
Docket No. 76204.
United States Tax Court
T.C. Memo 1959-237; 1959 Tax Ct. Memo LEXIS 11; 18 T.C.M. (CCH) 1136; T.C.M. (RIA) 59237;
December 18, 1959
Held, petitioners have failed to prove that they are entitled to a deduction claimed on their joint income tax return for the calendar year 1954 of $1,500 as an embezzlement loss, or to a deduction of $445 for legal fees paid during the year 1954.
Norbert Lloyd Enrick, pro se., 1600 Cambridge Circle, Charlottesville, Va. Charles B. Norris, Esq., for the respondent.
ARUNDELL
M…
2Cases cited6 opinions
- Liverpool & Great Western Steam Co. v. Phenix InsuranceSupreme Court of the United States · 1889
- Edwards v. BrombergCourt of Appeals for the Fifth Circuit · 1956
- Rowan v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Schultz v. CommissionerUnited States Tax Court · 1958
- Morris Plan Co. of St. Joseph v. CommissionerUnited States Board of Tax Appeals · 1940
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Robert F. Goeller and Jeanette M. Goeller v. United StatesUnited States Court of Federal Claims · 2013