1. Home
  2. Browse Decisions
  3. T.C.
  4. 3 T.C.
  5. 3 T.C. 131 (1944)
 

ESTATE OF SHAMBERG v. COMMISSIONER

Docket No. 107713.

3 T.C. 131 (1944)

ESTATE OF ALEXANDER J. SHAMBERG, DECEASED, ISIDOR W. SHAMBERG, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 28, 1944.

Attorney(s) appearing for the Case

Julius Henry Cohen, Esq., Lewis L. Delafield, Jr., Esq., and Austin J. Tobin, Esq., for the petitioner.

J. P. Wenchel, Esq., Mason B. Leming, Esq., Edwin M. Perkins, Esq., W. T. Plumb, Jr., Esq., and Richard Flesch, Esq., for the respondent.

OPINION.

OPPER, Judge:

This proceeding involves deficiencies determined against petitioner's decedent in income tax for the years 1937 and 1938 in the sums of $1,580 and $913.62, respectively. The deficiencies rest upon the failure to include in his taxable income for those years interest received by the decedent on bonds issued by the Port of New York Authority.

The parties have submitted an extensive...

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