1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 5 T.C.M.
  5. 5 T.C.M. 299 (1946)
 

SAMMONS v. COMMISSIONER

Docket No. 7099.

5 T.C.M. 299 (1946)

T. R. Sammons v. Commissioner.

United States Tax Court.

Entered April 23, 1946.

Attorney(s) appearing for the Case

L. H. Beam, Esq., 104 Citizens Bldg., Mansfield, O., for the petitioner. W. W. Kerr, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This case involves income tax for the fiscal years ending October 31 in the years 1941* and 1942*, and in which the Commissioner determined deficiencies of $6,777.16 and $4,283.78, respectively, all of which are in issue. The principal issue is whether the Commissioner erred in including in the gross income of the petitioner certain amounts alleged...

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