1. Home
  2. Browse Decisions
  3. T.C.
  4. 14 T.C.
  5. 14 T.C. 792 (1950)
 

FISCHER v. COMMISSIONER

Docket Nos. 21153, 21154.

14 T.C. 792 (1950)

L. M. FISCHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PEARL FISCHER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 10, 1950.

Attorney(s) appearing for the Case

Charles B. McInnis, Esq., Carson Glass, Esq., and Warren Woods, Esq., for the petitioners.

J. Marvin Kelley, Esq., and Joseph P. Crowe, Esq., for the respondent.

The respondent determined a deficiency of $6,707.52 in the income tax liability for each of the petitioners in the year 1943. The year 1942 is involved in these proceedings because of the forgiveness provisions of the Current Tax Payment Act of 1943.

Two issues were settled by stipulation, leaving in controversy the following:

(1) Whether the income of four trusts created by the petitioners for the benefit of their...

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