1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 10 T.C.M.
  5. 10 T.C.M. 861 (1951)
 

NICKOLL v. COMMISSIONER

Docket Nos. 26206, 26207.

10 T.C.M. 861 (1951)

Della Nickoll v. Commissioner. Gerald Nickoll v. Commissioner.

United States Tax Court.

Entered September 11, 1951.

Attorney(s) appearing for the Case

Maurice Weinstein, Esq., 176 W. Wisconsin Ave., Milwaukee, Wis., for the petitioners. William Schwerdtfeger, Esq., and John D. Kiley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These proceedings, consolidated for hearing, involve income tax deficiencies as follows:

  Year                     Della    Gerald
                          Nickoll   Nickoll
  1944 ................ $3,712.00  $1,647.67
  1945 ................  1,570.27   ........
  1946 ................    835.34     389.50

The only question in issue is whether a partnership engaged in the retail clothing business...

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