Legal Opinion

Hurd v. Commissioner

United States Tax Court

Decided January 13, 1975No. Docket No. 6750-73Unpublished

1Opinion of the Court

DAVID R. HURD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hurd v. Commissioner

Docket No. 6750-73.

United States Tax Court

T.C. Memo 1975-6; 1975 Tax Ct. Memo LEXIS 366; 34 T.C.M. (CCH) 32; T.C.M. (RIA) 750006;

January 13, 1975, Filed.

Thomas J. Taylor, for the petitioner.

R. Travis Douglas, for the respondent.

TANNENWALD

MEMORANDUM OPINION

TANNENWALD, Judge: Respondent determined deficiencies in the petitioner's income taxes for the years 1966 and 1969 in the respective amounts of $6,288.51 and $4,078.07. The only issue for decision is whether petitioner in 1969 incurred a loss on the…

2Cases cited12 opinions

  1. Morgan v. CommissionerUnited States Tax Court · 1966
  2. Pierre Godart and Suzanne Godart v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
  3. Godart v. CommissionerUnited States Tax Court · 1969
  4. Spiegel v. CommissionerUnited States Tax Court · 1968
  5. Mance T. Spillers and Mary J. Spillers v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969

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