1. Home
  2. Browse Decisions
  3. T.C.
  4. 16 T.C.
  5. 16 T.C. 256 (1951)
 

PARSONS v. COMMISSIONER

Docket No. 17226.

16 T.C. 256 (1951)

CHARLES CUTLER PARSONS, (C. C. PARSONS), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 31, 1951.

Attorney(s) appearing for the Case

A. D. Moffat, Esq., for the petitioner.

T. M. Mather, Esq., for the respondent.

The Commissioner determined a deficiency in petitioner's income tax for the taxable year 1943 in the amount of $570.36.

The question before the Court is: Did the Commissioner employ the correct method in computing the taxable gain derived by petitioner from an exchange of life insurance policies?

FINDINGS OF FACT.

The facts stipulated are so found and incorporated herein by reference.

Petitioner, Charles Cutler Parsons, is an individual with...

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