Legal Opinion
Cottrell v. Commissioner
United States Tax Court
Decided July 29, 1970No. Docket No. 667-69UnpublishedCited by 2 opinions
1Opinion of the Court
Richard F. Cottrell and Jean S. Cottrell v. Commissioner.
Cottrell v. Commissioner
Docket No. 667-69.
United States Tax Court
T.C. Memo 1970-218; 1970 Tax Ct. Memo LEXIS 138; 29 T.C.M. (CCH) 956; T.C.M. (RIA) 70218;
July 29, 1970, Filed
Richard F. Cottrell, pro se, 6845 Stanley Ave., Carmichael, Calif.Richard D. Worsley, for the respondent.
FAY
Memorandum Opinion
FAY, Judge: Respondent determined a deficiency of $2,276.78 in petitioners' income taxes for the taxable year 1966.
The issues remaining to be decided are (1) whether petitioners are entitled to a deduction under section 165 1 for a loss…
2Cases cited15 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Heiner v. DonnanSupreme Court of the United States · 1932
- Helvering v. Independent Life InsuranceSupreme Court of the United States · 1934
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Northern California Small Business Assistants Inc. v. CommissionerUnited States Tax Court · 2019
- Northern California Small Business Assistants Inc. v. CommissionerUnited States Tax Court · 2019