1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 6 T.C.M.
  5. 6 T.C.M. 1323 (1947)
 

SMITH v. COMMISSIONER

Docket No. 12210.

6 T.C.M. 1323 (1947)

Harold S. Smith v. Commissioner.

United States Tax Court.

Entered December 24, 1947.

Attorney(s) appearing for the Case

Charles M. Siegfried, Esq., 67 Wall St., New York, N. Y., for the petitioner. Rigmor O. Carlsen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $9,486.83 in income and victory tax for 1943, the computation of which involves income for both 1942 and 1943, pursuant to the Current Tax Payment Act of 1943. The question is whether petitioner is entitled to deductions under section 23 (u) of the Code for payments made to his wife in the taxable years under a separation agreement.

...

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