Legal Opinion
James M. Urtis and Gaetana R. Urtis v. Commissioner
United States Tax Court
Decided March 5, 2013No. 21203-11Unpublished
1Opinion of the Court
T.C. Memo. 2013-66
UNITED STATES TAX COURT JAMES M. URTIS AND GAETANA R. URTIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21203-11. Filed March 5, 2013. James M. Urtis and Gaetana R. Urtis, pro sese. Grubert Roger Markley, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: Respondent determined a deficiency in petitioners’ 2007 Federal income tax of $52,9441 as a result of his determination that they improperly claimed a $188,070 theft loss deduction. Respondent also determined 1 All dollar amounts are rounded to the nearest dollar. -2- [*2] an…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Edwards v. BrombergCourt of Appeals for the Fifth Circuit · 1956
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