1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 12 T.C.M.
  5. 12 T.C.M. 496 (1953)
 

BOOHER v. COMMISSIONER

Docket No. 37516.

12 T.C.M. 496 (1953)

Hayes M. Booher and Edna M. Booher v. Commissioner.

United States Tax Court.

Entered May 5, 1953.

Attorney(s) appearing for the Case

Matthew V. Byrne, Jr., Esq., 308 Herald Building, Syracuse, N. Y., for the petitioners. Paul M. Stewart, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioners' income tax for the year 1947 of $24,177.36. The deficiency is due to several adjustments made to the net income of petitioners as reported on their return. The principal adjustment which the Commissioner made was to add to petitioners' net income "Sales understated $36,917.53" which he explained as follows:

"Taxpayer reported only cash on his original return...

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