ROZENFELD v. COMMISSIONER

Docket No. 13429.

8 T.C.M. 556 (1949)

Abraham Rozenfeld v. Commissioner.

United States Tax Court.

Entered June 9, 1949.


Attorney(s) appearing for the Case

Louis Haimoff, Esq., 70 Pine Street, New York, N. Y., for the petitioner. Stephen P. Cadden, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in income taxes for the fiscal year ended November 30, 1942, in the amount of $2,325.32 as the result of his disallowance of a claimed deduction for war loss under section 127 of the Internal Revenue Code.

The facts in this proceeding, being all stipulated, are not in dispute. We adopt the stipulation filed as our findings of fact.

Findings of Fact

The petitioner...

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