1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 12 T.C.M.
  5. 12 T.C.M. 1465 (1953)
 

LEWIS v. COMMISSIONER

Docket Nos. 36336-36338.

12 T.C.M. 1465 (1953)

Leona Lewis et al. v. Commissioner.

United States Tax Court.

Entered December 31, 1953.

Attorney(s) appearing for the Case

Warren F. Wattles, Esq., 1200 Greenleaf Building, Jacksonville, Fla., and Ralph H. Martin, Esq., for the petitioners. Thomas C. Cravens, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These consolidated proceedings involve deficiencies in income tax and penalties as follows:

                      Year    Deficiency   50% Penalty
  Leona Lewis ......  1943    $ 2,449.76    $  852.71
                      1944        994.62       497.31
                      1945      1,874.29       937.15
  Gordon L. Lewis ..  1943     12,675.65     5,965...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  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