1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 12 T.C.M.
  5. 12 T.C.M. 1321 (1953)
 

BELL v. COMMISSIONER

Docket Nos. 38670, 38671.

12 T.C.M. 1321 (1953)

Roy Moody Bell v. Commissioner. Martha Irene Bell v. Commissioner.

United States Tax Court.

Entered November 25, 1953.

Attorney(s) appearing for the Case

Julius H. Runge, Esq., 1106 Republic Bank Building, Dallas, Tex., for the petitioners. Frank C. Allen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These consolidated proceedings involve deficiencies in income tax for the year 1947 of $1,716.90 determined against Roy Moody Bell (hereinafter referred to as the petitioner) and in like amount determined against his wife, Martha Irene Bell.

The issue to be decided is whether petitioner, an accrual-basis taxpayer must report the total profit on construction work performed by him for the State of Louisiana —...

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