1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 17 T.C.M.
  5. 17 T.C.M. 261 (1958)
 

ESTATE OF MORSE v. COMMISSIONER

Docket Nos. 62902, 62903.

17 T.C.M. 261 (1958)

T.C. Memo. 1958-51

Estate of Albert W. Morse, Deceased, Erwin Bruce Hallett, Executor, and Claribel K. Morse v. Commissioner. Claribel K. Morse v. Commissioner.

United States Tax Court.

Filed March 31, 1958.

Attorney(s) appearing for the Case

Erwin Bruce Hallett, Esq., 120 Broadway, New York, N. Y., and William E. Bardusch, Jr., Esq., for the petitioners. Anthony S. Del Giudice, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in petitioner's income tax as follows:

  Docket No.    Year              Deficiency

    62902       1950..........     $3,720.08
    62903       1951..........      5,383.37
    62903       1952..........      1,965.13

There are two issues for our decision: (1) whether certain amounts paid to petitioner Claribel K. Morse by a corporation...

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