1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 12 T.C.M.
  5. 12 T.C.M. 90 (1953)
 

SMITH v. COMMISSIONER

Docket No. 35770.

12 T.C.M. 90 (1953)

James M. and Dorothy D. Smith (Husband and Wife) v. Commissioner.

United States Tax Court.

Entered February 9, 1953.

Attorney(s) appearing for the Case

Attorneys for petitioners not given. D. Z. Cauble, Jr., Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined a deficiency in petitioners' income tax for the years 1947, 1948 and 1949 in the aggregate amount of $212.97. His action was predicated on the disallowance of deductions claimed by taxpayers for depreciation allegedly suffered in the use of a personally owned automobile in connection with the business of one of the petitioners.

The respondent, in his answer, denied all allegations of...

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