1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 46 T.C.M.
  5. 46 T.C.M. 1119 (1983)
 

JACOBS v. COMMISSIONER

Docket No. 22913-82.

46 T.C.M. 1119 (1983)

T.C. Memo. 1983-490

Muriel R. Jacobs v. Commissioner.

United States Tax Court.

Filed August 16, 1983.

Attorney(s) appearing for the Case

Muriel R. Jacobs, pro se, Roy, Utah. David L. Miller, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $1,846.00 and an addition to tax under section 6653(a)1 of $92.30 in petitioner's 1980 Federal income tax. The issues are whether petitioner is entitled to certain casualty or theft losses, and whether petitioner is liable for an addition to tax for negligence. This case is before us on respondent's motion for summary judgment.

Respondent contends, as...

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