1. Home
  2. Browse Decisions
  3. T.C.
  4. 14 T.C.
  5. 14 T.C. 90 (1950)
 

MARSHALL v. COMMISSIONER

Docket Nos. 23432, 23433.

14 T.C. 90 (1950)

ELDER W. MARSHALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELDER W. MARSHALL AND BESSIE I. MARSHALL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 27, 1950.

Attorney(s) appearing for the Case

Sidney B. Gambill, Esq., and Norman D. Keller, Esq., for the petitioners.

Albert J. O'Connor, Esq., for the respondent.

OPINION.

OPPER, Judge:

The deficiencies in issue are for income tax in the respective amounts of $5,388.96 for the year 1943 in Docket No. 23432 and $3,001.64 for the year 1945 in Docket No. 23433. Petitioner claims an overpayment. The issue in each of the consolidated proceedings is whether petitioner, as a member of a law partnership, is entitled to apply section 107, Internal Revenue Code, so as to include in the time of the rendition of the services...

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