ORR v. COMMISSIONER

Docket No. 71461.

19 T.C.M. 789 (1960)

T.C. Memo. 1960-147

Earl S. Orr and Winifred B. Orr v. Commissioner.

United States Tax Court.

Filed July 11, 1960.


Attorney(s) appearing for the Case

Alphonsus R. Romeika, Esq., 215 S. Broad St., Philadelphia, Pa., for the petitioners. Paul D. Ritter, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income tax for the year 1955 in the amount of $1,275.86. The only adjustment presently in issue is the Commissioner's disallowance of a $4,500 deduction in respect of an alleged casualty loss.

Findings of Fact

A stipulation of facts filed by the parties is incorporated herein by reference.

Petitioners, husband and wife, residing in Bellefonte, Pennsylvania...

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