1. Home
  2. Browse Decisions
  3. T.C.
  4. 13 T.C.
  5. 13 T.C. 897 (1949)
 

WHITNEY v. COMMISSIONER

Docket No. 18194.

13 T.C. 897 (1949)

CHARLES D. WHITNEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 8, 1949.

Attorney(s) appearing for the Case

Frank W. Morrison, Esq., for the petitioner.

Leo C. Duersten, Esq., for the respondent.

The Commissioner has determined a deficiency of $4,551.27 in petitioner's income tax for the taxable year ended December 31, 1944.

The sole issue in this case is whether the petitioner is entitled to a deduction in the amount of $2,950 for the calendar year 1944 under the provisions of section 23 (e) (1) and/or (e) (2) of the Internal Revenue Code.

The case has been submitted on a stipulation of facts, exhibits, and oral testimony.

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