1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 16 T.C.M.
  5. 16 T.C.M. 828 (1957)
 

BRUBAKER v. COMMISSIONER

Docket No. 57198.

16 T.C.M. 828 (1957)

T.C. Memo. 1957-186

Henry J. Brubaker and Civilla J. Brubaker v. Commissioner.

United States Tax Court.

Filed September 30, 1957.

Attorney(s) appearing for the Case

Sydney O. Simon, Esq., for the petitioners. Paul Levin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined a deficiency in income tax for the calendar year 1946 in the amount of $10,936.97.

The petitioners having waived one issue raised by the pleadings, the remaining issues relate to the deductibility of certain amounts as bad debts or as losses and the amount deductible as a loss in useful value of property.

Findings of Fact

The petitioners are husband...

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