1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 10 T.C.M.
  5. 10 T.C.M. 267 (1951)
 

WILLEY v. COMMISSIONER

Docket No. 18503.

10 T.C.M. 267 (1951)

D. H. Willey v. Commissioner.

United States Tax Court.

Entered March 20, 1951.

Attorney(s) appearing for the Case

L. F. Ratterman, C. P. A., 3529 Burch Ave., Cincinnati, Ohio, for the petitioner. R. W. Harbert, Jr., Esq., for the respondent.

Supplemental Memorandum Findings of Fact and Opinion

RICE, Judge:

In the memorandum findings of fact and opinion for the above-entitled case entered December 7, 1950 [9 TCM 1109, CCH Dec. 18,011(M)], we said:

"During the course of the trial, petitioner introduced evidence which tended to show that $7,226.05 for sale of timber in 1944 to P. M. Karr was received in 1945 and, therefore, should not have been included in the 1944 income tax return. However...

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