1. Home
  2. Browse Decisions
  3. T.C.
  4. 14 T.C.
  5. 14 T.C. 560 (1950)
 

JOHNSTON v. COMMISSIONER

Docket No. 19928.

14 T.C. 560 (1950)

HAROLD W. JOHNSTON AND CORINNE E. JOHNSTON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 5, 1950.

Attorney(s) appearing for the Case

Sydney R. Rubin, Esq., and Rupert G. Fain, C. P. A., for the petitioners.

Thomas R. Charshee, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $1,820.74 in the petitioners' income tax for 1943. Income of the year 1942 is also involved because of the Current Tax Payment Act of 1943. The only issue for decision is whether the Commissioner erred in determining that the gain which petitioner Harold W. Johnston (hereinafter called the petitioner) realized on the sale of certain stock was taxable in 1943 rather than in 1942....

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