MARKS v. COMMISSIONER

Docket Nos. 3672-64, 1048-65.

25 T.C.M. 338 (1966)

T.C. Memo. 1966-62

Evelyn R. Marks v. Commissioner.

United States Tax Court.

Filed March 24, 1966.


Attorney(s) appearing for the Case

Evelyn R. Marks, pro se, 11914A Bellflower Blvd., Downey, Calif. James J. Cotter, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for the years 1961, 1962, and 1963 in the amounts of $410.15, $390.06, and $269.00, respectively. The issue for us to determine is whether petitioner is entitled to a deduction for loss of anticipated earnings in 1961, 1962, and 1963.

Findings of Fact

Petitioner filed her Federal income tax returns for the taxable calendar...

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