1. Home
  2. Browse Decisions
  3. T.C.
  4. 3 T.C.
  5. 3 T.C. 106 (1944)
 

ELLIS v. COMMISSIONER

Docket Nos. 111595, 111596.

3 T.C. 106 (1944)

M. W. ELLIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MINA W. ELLIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 24, 1944.

Attorney(s) appearing for the Case

Leland W. Scott, Esq., for the petitioners.

Edward C. Adams, Esq., for the respondent.

The respondent determined deficiencies in income tax for the year 1940 in the sum of $4,307.61 against M. W. Ellis and $4,478.39 against Mina W. Ellis. An issue involving the deduction of $1,817.24 by petitioner M. W. Ellis for ordinary and necessary business expense has been stipulated by the parties and will be settled under Rule 50.

The sole issue now in controversy is whether a corporate distribution received by each of the petitioners in 1940 constituted the...

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