Legal Opinion
Barry v. Commissioner
United States Tax Court
Decided June 8, 1978No. Docket No. 7006-76UnpublishedCited by 1 opinion
1Opinion of the Court
HERBERT AND GLADYS BARRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barry v. Commissioner
Docket No. 7006-76.
United States Tax Court
T.C. Memo 1978-215; 1978 Tax Ct. Memo LEXIS 301; 37 T.C.M. (CCH) 925; T.C.M. (RIA) 78215;
June 8, 1978, Filed
Gladys Barry, pro se.
Frank W. Louis, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: Respondent determined a deficiency of $ 2,811.89 in petitioners' Federal income tax for the year 1973. The only issue for decision is whether the petitioners sustained a theft loss under section 165(c)(3), Internal Revenue Code of 1954, 1 from…
2Cases cited11 opinions
- Edwards v. BrombergCourt of Appeals for the Fifth Circuit · 1956
- Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974
- Monteleone v. CommissionerUnited States Tax Court · 1960
- Ramsay Scarlett and Company, Inc. v. Commissioner of Internal Revenue, Baltimore Stevedoring Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1975
- People v. LevanNew York Court of Appeals · 1945
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Charles P. Adkins and Jane E. Adkins v. United StatesUnited States Court of Federal Claims · 2013