GARDINER v. COMMISSIONER

Docket No. 4529.

4 T.C.M. 689 (1945)

Robert D. L. Gardiner v. Commissioner.

United States Tax Court.

Entered June 29, 1945.


Attorney(s) appearing for the Case

Abraham Hornstein, Esq., for the petitioner. Ellyne E. Strickland, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

This proceeding was brought for a redetermination of a deficiency in income tax for 1937 in the amount of $3,539.73.

The issue is whether petitioner's loss, connected with a publishing venture, was subject to the capital loss limitation provisions of section 117 (d), Revenue Act of 1936.

Findings of Fact

Petitioner's income tax return for the year 1937 was filed with the collector...

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