Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in petitioner's 1965 income tax in the amount of $429.27. Petitioner resided in New York when the petition herein was filed.
The deficiency resulted from the disallowance of two deductions claimed on petitioner's 1965 return: (1) contributions in the amount of $300 and (2) a "casualty" or theft loss in the amount of $2,285.15.
During 1965 petitioner...
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.
