Legal Opinion
Lemos v. Commissioner
United States Tax Court
Decided May 22, 1973No. Docket No. 5463-71Unpublished
1Opinion of the Court
JOHN A. LEMOS and ROSEMARY S. LEMOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Lemos v. Commissioner
Docket No. 5463-71
United States Tax Court
T.C. Memo 1973-117; 1973 Tax Ct. Memo LEXIS 172; 32 T.C.M. (CCH) 515; T.C.M. (RIA) 73117;
May 22, 1973, Filed
John A. Lemos, pro se.
Barry J. Laterman, for the respondent.
SCOTT
MEMORANDUM FINDINGS OF FACT AND OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for their taxable year 1966 in the amount of $3,369.44.
The issues for our decision are:(1) Whether petitioners may deduct in full in 1966 their loss…
2Cases cited8 opinions
- Meyer Feldman v. Wilson B. Wood, Director of Internal Revenue for ArizonaCourt of Appeals for the Ninth Circuit · 1964
- Herman Landerman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- Landerman v. CommissionerUnited States Tax Court · 1970
- Griffiths v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1934
- Dr. Thomas P. Foltz and Eleanor Foltz v. United StatesCourt of Appeals for the Eighth Circuit · 1972
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