BIGONI v. COMMISSIONER

Docket No. 28455-91.

65 T.C.M. 2939 (1993)

T.C. Memo. 1993-257

James J. Bigoni and Kathleen M. Bigoni v. Commissioner.

United States Tax Court.

Filed June 10, 1993.


Attorney(s) appearing for the Case

Jon L. Folkestad, 1230 S.W. First Ave., Portland, Ore., for the petitioners. Kathey I. Shaw, for the respondent.


Memorandum Findings of Fact and Opinion

PANUTHOS, Chief Special Trial Judge.

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181 and 182.1

Respondent determined a deficiency in petitioners' Federal income tax for the 1989 tax year in the amount of $6,134. The issues presented for decision are: (1) Whether petitioners are entitled to a casualty loss deduction, claimed as a carryforward...

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