Belisle v. Commissioner
United States Tax Court
Held: Petitioner did not incur a theft loss in 1968. Held, further: Petitioner was not a head of household as defined in section 1(b)(2) in 1968.
1Opinion of the Court
R. L. BELISLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Belisle v. Commissioner
Docket No. 6233-70.
United States Tax Court
T.C. Memo 1973-10; 1973 Tax Ct. Memo LEXIS 275; 32 T.C.M. (CCH) 35; T.C.M. (RIA) 73010;
January 22, 1973, Filed
Held: Petitioner did not incur a theft loss in 1968.
Held, further: Petitioner was not a head of household as defined in section 1(b)(2) in 1968.
R. L. Belisle, pro se.
Richard H. Gannon, for the respondent.
IRWIN
MEMORANDUM FINDINGS OF FACT AND OPINION
IRWIN, Judge: Respondent determined a deficiency of $1,859.11 in petitioner's income tax for 1968. The…
2Cases cited1 opinion
- Hopkins v. CommissionerUnited States Tax Court · 1970