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

JONES v. COMMISSIONER

Docket No. 51910.

25 T.C. 4 (1955)

DONALD B. JONES AND MERCY P. JONES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 12, 1955.

Attorney(s) appearing for the Case

John P. Lipscomb, Jr., Esq., for the petitioners.

Stanley W. Herzfeld, Esq., for the respondent.

The Commissioner has determined a deficiency in petitioners' income tax of $513.64 for the year 1950. The deficiency is due to three adjustments made by the Commissioner to the net income reported by petitioners on their return. The adjustments were as follows:

(a) Income from profession ------------------------------    $750.00
(b) Casualty losses -------------------------------------     160.00
(c) Insurance premiums paid on debtors' lives -----------   1...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  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