1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 14 T.C.M.
  5. 14 T.C.M. 249 (1955)
 

DeSALVO v. COMMISSIONER

Docket No. 47430.

14 T.C.M. 249 (1955)

T.C. Memo. 1955-76

Tena Napoli DeSalvo (Mrs. Vincent) v. Commissioner.

United States Tax Court.

Filed March 31, 1955.

Attorney(s) appearing for the Case

William R. Frazier, Esq., and M. H. Myerson, Esq., for the petitioner. Lee C. Smith, Esq., and Hugh F. Culverhouse, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined that petitioner was liable as transferee of her husband's assets for deficiencies in his income taxes and fraud penalties as follows:

                        Income Tax       50% Fraud
  Year                  Deficiencies     Penalties

  1947 ..............    $ 3,737.54      $1,868.77
  1948 ..............      3,686.24       1,843.12
  1949 ..............    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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