Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
Petitioner contests respondent's disallowance of a claimed deduction of $395 representing the value of a watch, an oil portrait of petitioner, and articles of clothing lost by theft. The amount of $125 claimed for the watch was abandoned at the hearing.
[The Facts]
Petitioner, a resident of New York, New York, filed his income tax return for 1945 with the collector of internal...
Let's get started
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.
