1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 10 T.C.M.
  5. 10 T.C.M. 274 (1951)
 

BAUM v. COMMISSIONER

Docket Nos. 22508, 22509.

10 T.C.M. 274 (1951)

Herman Baum v. Commissioner. Bessie Baum v. Commissioner.

United States Tax Court.

Entered March 21, 1951.

Attorney(s) appearing for the Case

G. W. Parker, Jr., Esq., and A. E. Brooks, Esq., 2202 Fort Worth Nat. Bank Bldg., Ft. Worth 2, Tex., for the petitioners. D. Louis Bergeron, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

In these consolidated proceedings respondent determined income tax deficiencies against each of the petitioners for the calendar years 1945 and 1946 as follows:

  Docket No.    Name    Year    Amount of Deficiency

  22508    Herman Baum ......    1945    $20,361.01
  22508    Herman Baum ......    1946    2,272.96
  22509    Bessie Baum ......    1945    20,361.01
  22509    Bessie...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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