The Commissioner determined deficiencies of $22,994.97 for 1936 and $13,938.57 for 1937 in the income tax of Emile Pfizer, now deceased. He included in Pfizer's income interest and dividends received by him and transferred to his Nassau Corporation.
Findings of Fact
Emile Pfizer died a resident of Gladstone, New Jersey, on July 17, 1941. He filed his income tax returns for 1936 and 1937 on a cash basis in the Fifth District of New Jersey at Newark.
...Let's get started
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.