1. Home
  2. Browse Decisions
  3. T.C.
  4. 5 T.C.
  5. 5 T.C. 173 (1945)
 

MARX v. COMMISSIONER

Docket No. 3602.

5 T.C. 173 (1945)

ESTELLE G. MARX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 31, 1945.

Attorney(s) appearing for the Case

J. Steven Holt, Esq., for the petitioner.

Lawrence F. Casey, Esq., for the respondent.

OPINION.

OPPER, Judge:

By this proceeding petitioner challenges respondent's determination of a deficiency of $702.20 in her income tax for the year 1939. The only item contested involves the deduction of a loss of $3,304.50 claimed on the sale of a yacht.

All of the facts are stipulated and are hereby found accordingly. They may be summarized as follows:

Petitioner filed her income tax return for the year 1939 with the collector of...

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