Allen v. Commissioner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• absent positive proof, a taxpayer must present evidence that reasonably leads the trier of fact to conclude that the property was stolen
• theft deduction denied for brooch lost in museum

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• Jones v. Commissioner
  U.S. Tax Court· 1955-06-29· cited 41×
• Louisa B. Gunther Farcasanu v. Commissioner of Internal Revenue
  D.C. Circuit· 1970-10-13· cited 28×
• Jacobson v. Commissioner
  U.S. Tax Court· 1979-12-31· cited 26×
• Popa v. Commissioner
  U.S. Tax Court· 1979-10-22· cited 23×
• Rochlis v. United States
  Federal Claims· 2020-01-14