1. Home
  2. Browse Decisions
  3. T.C.
  4. 60 T.C.
  5. 60 T.C. 350 (1973)
 

LIEBERFARB v. COMMISSIONER

Docket No. 7399-71.

60 T.C. 350 (1973)

NATHAN D. LIEBERFARB, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 5, 1973.

Attorney(s) appearing for the Case

Warren E. King, for the petitioner.

James D. Thomas, for the respondent.

OPINION

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for 1967 in the amount of $4,125.67. The issue for decision is whether petitioner is entitled to deduct as a nonbusiness bad debt loss, under section 166,1 an amount which he paid to settle a damage claim arising from an automobile accident and for which he alleges he was entitled...

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