FERGUSON v. COMMISSIONER

Docket No. 18161.

9 T.C.M. 243 (1950)

Claude M. Ferguson and Madeline D. Ferguson v. Commissioner.

United States Tax Court.

Entered March 21, 1950.


Attorney(s) appearing for the Case

J. Benson Hoze, Esq., 1103 Cosby St., Lynchburg, Va., for the petitioners. Sanford M. Stoddard, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The respondent determined the following deficiencies in the income tax of petitioners:

  Year                   Deficiency

  1943................    $ 638.65
  1944................      231.27
  1945................    3,581.35
  1946................    3,783.05

Because of the provisions of the Current Tax Payment Act of 1943, the year 1942 is also involved in this proceeding...

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