1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 13 T.C.M.
  5. 13 T.C.M. 578 (1954)
 

MONTGOMERY v. COMMISSIONER

Docket No. 35891.

13 T.C.M. 578 (1954)

T. C. Memo. 1954-79

Robert L. Montgomery, Jr., and Elizabeth B. Montgomery v. Commissioner.

United States Tax Court.

Filed June 25, 1954.

Attorney(s) appearing for the Case

Joseph W. Price, III, Esq., 1617 Land Title Building, Philadelphia, Pa., for the petitioners. Max J. Hamburger, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in petitioners' income taxes for the taxable years 1946 and 1947, in the respective amounts of $765.70 and $934.61.

The sole issue presented is whether in the taxable years involved the petitioners are entitled to deduct certain weekly amounts paid by petitioner Robert L. Montgomery, Jr., to his former wife, Catharine E. Montgomery, and insurance premiums paid on a policy assigned...

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