Legal Opinion
Zaccaria v. Commissioner
United States Tax Court
Decided March 31, 1961No. Docket No. 85135UnpublishedCited by 1 opinion
1Opinion of the Court
Uberto and Carol Zaccaria v. Commissioner.
Zaccaria v. Commissioner
Docket No. 85135.
United States Tax Court
T.C. Memo 1961-102; 1961 Tax Ct. Memo LEXIS 257; 20 T.C.M. (CCH) 478; T.C.M. (RIA) 61102;
March 31, 1961
Uberto Zaccaria, pro se, 975 Elkland Pl., Venice, Calif. Allan I. Blau, Esq., for the respondent.
TIETJENS
Memorandum Findings of Fact and Opinion
TIETJENS, Judge: The Commissioner determined a deficiency in income tax for the year 1957 in the amount of $839.84. The sole issue presented is whether petitioners sustained a deductible loss in 1957 within the meaning of section 165, Internal…
2Cases cited3 opinions
- Edwards v. BrombergCourt of Appeals for the Fifth Circuit · 1956
- Monteleone v. CommissionerUnited States Tax Court · 1960
- Zaccaria v. Bank of America National Trust & Savings Ass'nCalifornia Court of Appeal · 1958
3Cited by1 opinion
- Redwood Empire Savings & Loan Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980