1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 18 T.C.M.
  5. 18 T.C.M. 612 (1959)
 

PERSHALL v. COMMISSIONER

Docket No. 62652.

18 T.C.M. 612 (1959)

T.C. Memo. 1959-138

Merceda C. Pershall v. Commissioner.

United States Tax Court.

Filed June 30, 1959.

Attorney(s) appearing for the Case

Wilford H. Payne, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in income tax and additions to tax of G. Arthur Pershall and Merceda C. Pershall, husband and wife, as follows:

                                   Additions to tax
                                    Sec.      Sec.
  Year               Deficiency    293(b)    294(d)

  1950 ...........    $906.92     $453.46    $60.90
  1952 ...........     823.11...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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