1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 5 T.C.M.
  5. 5 T.C.M. 116 (1946)
 

POTTER v. COMMISSIONER

Docket Nos. 7473, 7474.

5 T.C.M. 116 (1946)

Paul M. Potter, Lula W. Potter v. Commissioner. Frederick H. Rayfield, Mildred S. Rayfield v. Commissioner.

United States Tax Court.

Entered February 28, 1946.

Attorney(s) appearing for the Case

Herbert Johnson, Esq., 710 Rhodes-Haverty Bldg., Atlanta 3, Ga., for the petitioners. F. L. Van Haaften, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

These proceedings are brought for a redetermination of deficiencies in tax as follows:

       Petitioners       Year  Income Tax

  Paul M. Potter ......  1940   $2,961.92
  Lula W. Potter
  Frederick H. Rayfield  1940    3,063.52
  Mildred S. Rayfield

The question presented is whether petitioners realized taxable income in 1940 on the receipt of notes from Potter & Rayfield...

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