FITZGIBBONS v. COMMISSIONER

Docket No. 69468.

19 T.C.M. 932 (1960)

T.C. Memo. 1960-174

Norbert M. and Ursula L. Fitzgibbons v. Commissioner.

United States Tax Court.

Filed August 31, 1960.


Attorney(s) appearing for the Case

Norbert M. Fitzgibbons, pro se, 561 High Street, Middleton, Conn. Douglas D. Robertson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

The respondent determined deficiencies in the 1954 income tax of petitioners in the amount of $701.13.

Findings of Fact

Petitioners Norbert M. and Ursula L. Fitzgibbons reside in Middleton, Connecticut: In their joint income tax return for 1954, which they filed with the district director of internal revenue at Hartford, Connecticut, petitioners claimed a deduction for a loss in the...

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