1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 10 T.C.M.
  5. 10 T.C.M. 143 (1951)
 

KELLEY v. COMMISSIONER

Docket Nos. 22356, 22357, 22360, 22361.

10 T.C.M. 143 (1951)

N. H. Kelley v. Commissioner. Bernice M. Kelley v. Commissioner. Clyde D. Farquhar v. Commissioner. Gladys Farquhar v. Commissioner.

United States Tax Court.

Entered February 13, 1951.

Attorney(s) appearing for the Case

Robert M. Young, Esq., for the petitioners. John D. Picco, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined deficiencies in income tax for the calendar year 1944 in the following amounts:

  Docket
    No.      Petitioner             Deficiency

  22356    N. H. Kelley ..........  $28,684.18
  22357    Bernice M. Kelley .....    6,116.88
  22360    Clyde D. Farquhar .....   16,181.79
  22361    Gladys Farquhar .......   16,181.79

The questions presented are...

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