1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 7 T.C.M.
  5. 7 T.C.M. 891 (1948)
 

KANAWHA INVESTMENT COMPANY v. COMMISSIONER

Docket No. 11112.

7 T.C.M. 891 (1948)

Kanawha Investment Company v. Commissioner.

United States Tax Court.

Entered November 26, 1948.

Attorney(s) appearing for the Case

H. D. Rollins, Esq., 721 Peoples Bldg., Charleston, W. Va., for the petitioner. Elmer L. Corbin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined a deficiency in income tax for the year 1941 in the amount of $263.59. The deficiency results from disallowance of a deduction of $1,200 which was claimed to be an expense on account of the alleged salary of an officer. Petitioner concedes that the deduction is not allowable.

Petitioner makes claim, for the first time, in its petition for deduction in the year 1941

Login

 

Sign-Up

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.

Subscribe
Now!

Forgot password?
Need an account? Sign-Up

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