1. Home
  2. Browse Decisions
  3. T.C.
  4. 1 T.C.
  5. 1 T.C. 804 (1943)
 

LOCKHART v. COMMISSIONER

Docket Nos. 108535, 108536.

1 T.C. 804 (1943)

BLANCHE A. LOCKHART, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ARTHUR M. LOCKHART, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 18, 1943.

Attorney(s) appearing for the Case

W. L. Engelhardt, Esq., and M. Leland Stanford, C. P. A., for the petitioners.

B. M. Coon, Esq., for the respondent.

Deficiencies in income taxes for the calendar years 1938 and 1939 have been determined against each of the petitioners in the respective amounts of $260.57 and $1,019.03. Only the taxes for 1939 are in dispute. The returns were made on a community property basis and as the deficiencies arose from a single transaction the proceedings were consolidated for hearing and opinion. The sole question involved is the amount of gain which should...

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