Legal Opinion
Nichols v. Commissioner
United States Tax Court
Decided August 30, 1983No. Docket No. 23433-81Unpublished
1Opinion of the Court
BILL E. NICHOLS AND JENCY NICHOLS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Nichols v. Commissioner
Docket No. 23433-81.
United States Tax Court
T.C. Memo 1983-535; 1983 Tax Ct. Memo LEXIS 251; 46 T.C.M. (CCH) 1259; T.C.M. (RIA) 83535;
August 30, 1983.
Donald L. Cuba, for the petitioners.
Ana G. Cummings, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Chief Judge: Respondent determined a deficiency of $16,517.67 in petitioners' Federal income tax for the taxable year 1974. The issue for decision is whether a debt became worthless in 1977 so as to entitle…
2Cases cited7 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gladys T. Geiger v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Mueller v. CommissionerUnited States Tax Court · 1973
- Henry C. Mueller v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1974
- Griffin v. EllingerTexas Supreme Court · 1976
2 more not listed; retrieve them via the Exa API.