1. Home
  2. Browse Decisions
  3. T.C.
  4. 28 T.C.
  5. 28 T.C. 1086 (1957)
 

GARSAUD v. COMMISSIONER

Docket No. 61354.

28 T.C. 1086 (1957)

MARCEL GARSAUD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 30, 1957.

Attorney(s) appearing for the Case

Marcel Garsaud, pro se.

J. C. Linge, Esq., for the respondent.

OPINION.

MULRONEY, Judge:

Respondent determined deficiencies in petitioner's income tax and additions to tax for the year 1951 as follows:

Deficiency in income tax --------------------------------   $437.01
Addition to tax (sec. 294 (d) (1) (A)) ------------------     40.03
Addition to tax (sec. 294 (d) (2)) ----------------------     26.68

The issues are (1) whether petitioner is entitled to an exemption of $600 for Elizabeth...

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