1. Home
  2. Browse Decisions
  3. T.C.
  4. 28 T.C.
  5. 28 T.C. 947 (1957)
 

COTNAM v. COMMISSIONER

Docket No. 55797.

28 T.C. 947 (1957)

ETHEL WEST COTNAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 31, 1957.

Attorney(s) appearing for the Case

Winston B. McCall, Esq., for the petitioner.

Frederick T. Carney, Esq., for the respondent.

Respondent determined a deficiency in income tax against petitioner for the year 1948 in the amount of $36,985.02. The issues to be decided are (1) whether the sum of $120,000, received by petitioner from an estate as a result of a judgment, is taxable or nontaxable income; (2) whether respondent, in apportioning the $120,000 under section 107 of the Internal Revenue Code of 1939 in computing tax liability, erred in not apportioning...

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