1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 2 T.C.M.
  5. 2 T.C.M. 792 (1943)
 

GODFREY v. COMMISSIONER

Docket Nos. 112212, 112213.

2 T.C.M. 792 (1943)

Frederick Godfrey v. Commissioner. Ellen Godfrey v. Commissioner.

United States Tax Court.

Entered September 20, 1943.

Attorney(s) appearing for the Case

Lawrence R. Ormiston, Esq., for the petitioners. Henry J. Merry, Esq., for the respondent.

Memorandum Opinion

ARUNDELL, Judge:

These consolidated proceedings were brought to challenge the determination of income tax deficiences for the fiscal year ended May 31, 1940, as follows:

  Docket No.    Petitioner    Deficiency

  112212    Frederick Godfrey ..... $ 1,821.26
  112213    Ellen Godfrey .........     491.70

The sole issue, common to each proceeding, has to do with the proper amount of excise tax that was accruable...

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