1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 5 T.C.M.
  5. 5 T.C.M. 1116 (1946)
 

ELSEA v. COMMISSIONER

Docket No. 6755.

5 T.C.M. 1116 (1946)

A. Ray and Marion J. Elsea v. Commissioner.

United States Tax Court.

Entered December 31, 1946.

Attorney(s) appearing for the Case

Howard B. Crittenden, Jr., Esq., for the petitioners. Byron M. Coon, Esq., for the respondent.

[5 T.C.M. 1117]

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioners' income tax for the year 1941 of $986.14. The deficiency was determined by making the following adjustments to net income as reported on the joint income tax return filed by petitioners for the year 1941:

            ADJUSTMENTS TO NET INCOME

  Net income as disclosed by return ....... $    480.90
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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