GILPIN v. COMMISSIONER

Docket No. 8014.

6 T.C.M. 370 (1947)

Lucy D. Gilpin v. Commissioner.

United States Tax Court.

Entered April 8, 1947.


Attorney(s) appearing for the Case

A. Edwin Gilfillan, Esq., 1500 Liberty Trust Bldg., Broad and Arch Sts., Philadelphia 7, Pa., for the petitioner. Karl W. Windhorst, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

Respondent determined an income tax deficiency for 1941 in the amount of $3,003.13. The sole issue is whether petitioner sustained a loss of $10,708.24 in 1941.

The facts were partially stipulated. From the stipulated facts, the testimony and the documentary evidence we make the following

Findings of Fact

The petitioner is an individual. Her income tax return was filed with...

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