Legal Opinion

Keith A. Tucker & Laura B. Tucker v. Commissioner

United States Tax Court

Decided September 18, 2017No. 12307-04Unpublished

1Opinion of the Court

T.C. Memo. 2017-183

UNITED STATES TAX COURT KEITH A. TUCKER AND LAURA B. TUCKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12307-04. Filed September 18, 2017. George M. Clarke III, Robert H. Albaral, David Gerald Glickman, Phillip J. Taylor, Mireille R. Oldak, Vivek A. Patel, John D. Barlow, and Kathryn E. Rimpfel, for petitioners. Donald Kevin Rogers, Charles Buxbaum, Christopher Fisher, and John J. Boyle, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: Respondent issued a notice of deficiency disallowing petitioners’ claimed loss deduction…

2Cases cited50 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Gregory v. HelveringSupreme Court of the United States · 1935
  3. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  4. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  5. United States v. BoyleSupreme Court of the United States · 1985

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