Houlihan v. Commissioner
United States Tax Court
Held, petitioner is not entitled to a deduction under sec. 215, I.R.C. 1954, for payments made to his wife pursuant to an oral agreement; held further, petitioner is not entitled to file as a head of household for 1976; held further, petitioner is not entitled to a theft loss deduction in excess of the amount allowed by respondent.
1Opinion of the Court
ARTHUR HOULIHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Houlihan v. Commissioner
Docket No. 426-79.
United States Tax Court
T.C. Memo 1980-312; 1980 Tax Ct. Memo LEXIS 270; 40 T.C.M. (CCH) 965; T.C.M. (RIA) 80312;
August 13, 1980, Filed
Held, petitioner is not entitled to a deduction under sec. 215, I.R.C. 1954, for payments made to his wife pursuant to an oral agreement; held further, petitioner is not entitled to file as a head of household for 1976; held further, petitioner is not entitled to a theft loss deduction in excess of the amount allowed by respondent.
Arthur…
2Cases cited6 opinions
- Burnet v. HoustonSupreme Court of the United States · 1931
- Helvering v. OwensSupreme Court of the United States · 1939
- Millsap v. CommissionerUnited States Tax Court · 1966
- I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
- Herring v. CommissionerUnited States Tax Court · 1976
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