Dick v. Commissioner

Second Circuit

Dick v. Commissioner

408 F.2d 378

CourtCourt of Appeals for the Second Circuit

DecidedApril 14, 1969

DocketNo. 471, Docket 33169

StatusPublished

This text of 408 F.2d 378 (Dick v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Dick v. Commissioner, 408 F.2d 378 (2d Cir. 1969).

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Opinion

PER CURIAM:

The Tax Court was clearly justified in denying for lack of substantiation, the $300 claimed by petitioner as a deduction for “legal expenses, costs, etc.,” except for an item of $120 in travel expenses which the Commissioner conceded to be allowable. It was likewise justified in denying petitioner’s claim for a pension fund loss and related items, since no allowable loss was shown. We add for clarity that nothing in this opinion is to be taken as having any bearing on the pending dispute with respect to petitioner’s status with the Department of Defense.

Affirmed.

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PER CURIAM:

The Tax Court was clearly justified in denying for lack of substantiation, the $300 claimed by petitioner as a deduction for “legal expenses, costs, etc.,” except for an item of $120 in travel expenses which the Commissioner conceded to be allowable. It was likewise justified in denying petitioner’s claim for a pension fund loss and related items, since no allowable loss was shown. We add for clarity that nothing in this opinion is to be taken as having any bearing on the pending dispute with respect to petitioner’s status with the Department of Defense.

Affirmed.

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Bluebook (online)

408 F.2d 378, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dick-v-commissioner-ca2-1969.