1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 14 T.C.M.
  5. 14 T.C.M. 791 (1955)
 

WOLFE v. COMMISSIONER

Docket Nos. 50802, 54155.

14 T.C.M. 791 (1955)

T.C. Memo. 1955-198

Leo B. and Ora D. Wolfe v. Commissioner.

United States Tax Court.

Filed July 20, 1955.

Attorney(s) appearing for the Case

John C. Calhoun, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

Respondent determined a deficiency of $281.10 in income tax for 1950 and one of $340.95 for 1951. The issue for decision is stipulated to be whether petitioners' distributive share of partnership income out of a hotel business is to be increased by the amount of $1,100 for the cost of board and lodging furnished petitioners.

[Findings of...

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