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Mazzei v. Commissioner, 61 T.C. 497 (1974), was a United States Tax Court case in which the Court ruled that a taxpayer could not consider $20,000 lost to a fraudulent counterfeiting scheme as a basis for a deduction under section 165(c)(3) of the Internal Revenue Code ("Code").

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  • Mazzei v. Commissioner (en)
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  • Mazzei v. Commissioner, 61 T.C. 497 (1974), was a United States Tax Court case in which the Court ruled that a taxpayer could not consider $20,000 lost to a fraudulent counterfeiting scheme as a basis for a deduction under section 165(c)(3) of the Internal Revenue Code ("Code"). (en)
name
  • Mazzei v. Commissioner (en)
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  • http://commons.wikimedia.org/wiki/Special:FilePath/Seal_of_the_United_States_Tax_Court.svg
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Dissent
  • Featherston (en)
  • Sterrett (en)
JoinDissent
  • Forrester, Featherston, Hall, Wiles (en)
  • Forrester, Sterrett, Hall (en)
LawsApplied
case
  • Mazzei v. Commissioner, 61 T.C. 497 (en)
citations
court
full name
  • Mazzei v. Commissioner (en)
italic title
  • yes (en)
judges
  • William H. Quealy, Howard Dawson, William Miller Drennen, Arnold Raum, Featherston, Bruce Forrester, Sterrett, Hall, Darrell D. Wiles (en)
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  • Google Scholar (en)
  • Leagle (en)
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  • Mazzei v. Commissioner, 61 T.C. 497 (1974), was a United States Tax Court case in which the Court ruled that a taxpayer could not consider $20,000 lost to a fraudulent counterfeiting scheme as a basis for a deduction under section 165(c)(3) of the Internal Revenue Code ("Code"). (en)
Concurrence
  • Dawson (en)
  • Tannenwald (en)
date decided
decision by
  • Quealy (en)
JoinConcurrence
  • Drennen (en)
  • Dawson, Raum (en)
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