BLAUNER v. COMMISSIONER

Docket No. 4357-65.

26 T.C.M. 726 (1967)

T.C. Memo. 1967-156

Irving Blauner and Frances Blauner v. Commissioner.

United States Tax Court.

Filed July 31, 1967.


Attorney(s) appearing for the Case

Karl W. Windhorst, Twin Lakes Rd., Salisbury, Conn., and Howard Gould, for the petitioners. William F. Chapman, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' income taxes for the years 1952 and 1953 in the respective amounts of $18,072.10 and $4,522.74. Petitioners, in addition to controverting the determinations, claim that they overpaid their taxes for the calendar year 1953.

The issues are whether certain loans and related rights acquired by subrogation, and which admittedly became worthless...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases