Legal Opinion
Riet v. Commissioner
United States Tax Court
Decided September 7, 1989No. Docket No. 2442-87Unpublished
1Opinion of the Court
MARIETJE VANDER RIET, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Riet v. Commissioner
Docket No. 2442-87
United States Tax Court
T.C. Memo 1989-494; 1989 Tax Ct. Memo LEXIS 497; 58 T.C.M. (CCH) 110; T.C.M. (RIA) 89494;
September 7, 1989
Marietje Vander Riet, pro se.
Laura C. Karlak, for the respondent.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined a $ 10,937 deficiency in petitioner's Federal income tax for calendar year 1982 based upon the disallowance of a theft loss deduction.
Petitioner claimed a $ 77,800 theft loss deduction on her 1982 Federal…
2Cases cited15 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Luman v. CommissionerUnited States Tax Court · 1982
- Gudelj v. GudeljCalifornia Supreme Court · 1953
- Edwin Christman Dawn and June Estelle Dawn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Carroll J. Bellis and Mildred Bellis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
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