1. Home
  2. Browse Decisions
  3. T.C.
  4. 25 T.C.
  5. 25 T.C. 109 (1955)
 

JEWELL v. COMMISSIONER

Docket No. 51132.

25 T.C. 109 (1955)

ROBERT B. JEWELL AND MARGARET E. JEWELL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 26, 1955.

Attorney(s) appearing for the Case

A. Robert Doll, Esq., and Bernard H. Barnett, Esq., for the petitioners.

John L. Carey, Esq., for the respondent.

Respondent determined deficiencies in the income tax of petitioners in the amounts of $286.93, $1,313.14, and $7.35 for the years 1947, 1948, and 1949, respectively. Petitioners claim an overpayment of tax in the amount of $158.65 for the year 1947. Petitioners do not contest certain adjustments in the statutory notice of deficiency. The issue for decision is whether the Commissioner correctly determined that the gain realized on the sale of certain trotting horses during...

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