1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 13 T.C.M.
  5. 13 T.C.M. 471 (1954)
 

LUDWIG v. COMMISSIONER

Docket Nos. 42193-42195.

13 T.C.M. 471 (1954)

T. C. Memo. 1954-41

Philip E. Ludwig v. Commissioner. Joseph J. Day v. Commissioner. Frances D. Kiernan v. Commissioner.

United States Tax Court.

Filed May 17, 1954.

Attorney(s) appearing for the Case

Harry J. Winick, Esq., for the petitioners. William G. O'Neill, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income taxes for the calendar year 1945 as follows:

                          Docket
     Petitioner             No.      Amount

  Philip E. Ludwig.....    42193    $ 798.40
  Joseph J. Day........    42194    1,742.17
  Frances D. Kiernan...    42195    1,598.33

Each of the petitioners alleges that respondent erred in the disallowance of a deduction of $8...

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