1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 2 T.C.M.
  5. 2 T.C.M. 983 (1943)
 

JOHNSON v. COMMISSIONER

Docket No. 1410.

2 T.C.M. 983 (1943)

Charles L. Johnson v. Commissioner

United States Tax Court.

Entered November 12, 1943.

Attorney(s) appearing for the Case

A. P. Lowell, Esq., 1 Federal St., Boston, Mass., for the petitioner. W. R. Murrin, Esq., for the respondent.

Memorandum Opinion

ARUNDELL, Judge:

The Commissioner determined a deficiency in income tax for the year 1939 in the amount of $1,049.68. The only adjustment that remains in issue is the disallowance of an alleged interest deduction in the sum of $5,760.42, which represents a part of certain payments made by petitioner to the estate of W. H. Graham. Respondent determined that the total payments made to said estate by petitioner constituted a capital investment...

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