1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 5 T.C.M.
  5. 5 T.C.M. 805 (1946)
 

THOMAS v. COMMISSIONER

Docket No. 8858.

5 T.C.M. 805 (1946)

M. T. Thomas v. Commissioner.

United States Tax Court.

Entered September 17, 1946.

Attorney(s) appearing for the Case

Richard H. Crook, C. P. A., 1530 Chestnut St., Philadelphia, Pa., for the petitioner. Stanley L. Drexler, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined a deficiency in income and victory tax for the year 1943 in the amount of $5,506.18. The only question is whether property which petitioner sold in 1943 constituted a capital asset within the meaning of section 117 (a) of the Internal Revenue Code.

Petitioner filed his return with the collector for the twenty-third district of Pennsylvania.

Findings of Fact...

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