T.C. Memo. 2006-170 UNITED STATES TAX COURT MICHAEL ROSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24600-04L. Filed August 16, 2006. James J. Mahon, for petitioner. Shawna A. Early, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION FOLEY, Judge: The issues for decision are whether petitioner is entitled to a theft loss deduction and whether respondent abused his discretion in proceeding with collection.Page: 1 2 3 4 5 Next
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