SEAMAN v. COMMISSIONER

Docket No. 53103.

14 T.C.M. 1123 (1955)

T.C. Memo. 1955-292

Wareham C. Seaman and Jane R. Seaman v. Commissioner.

United States Tax Court.

Filed October 28, 1955.


Attorney(s) appearing for the Case

Wareham C. Seaman, 1326 Magnolia Street, Stockton, Calif., pro se. T. M. Mather, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined a deficiency in income tax for the taxable year 1950 in the amount of $579.08.

The questions to be decided are as follows: (1) Whether rents from filling station property are taxable to petitioner. (2) Whether improved residential real estate located in Los Angeles was purchased and predominantly held for the purpose of sale, or was converted into property held primarily...

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