1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 6 T.C.M.
  5. 6 T.C.M. 475 (1947)
 

KELLEY v. COMMISSIONER

Docket No. 11812.

6 T.C.M. 475 (1947)

H. E. Kelley v. Commissioner.

United States Tax Court.

Entered May 6, 1947.

Attorney(s) appearing for the Case

Morris Kanfer, Esq., 520 Woodward Bldg., Washington, D. C., for the petitioner. Elmer L. Corbin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HILL, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1941 in the amount of $30,771.80. The validity for tax purposes of a family partnership is the question presented. Petitioner's return was filed with the collector of internal revenue at Richmond, Virginia.

Findings of Fact

Petitioner is an individual residing in New Church, Virginia. He was about 54 years...

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