1. Home
  2. Browse Decisions
  3. T.C.
  4. 35 T.C.
  5. 35 T.C. 152 (1960)
 

EMERY KINKEAD, INC. v. COMMISSIONER

Docket No. 66515.

35 T.C. 152 (1960)

EMERY KINKEAD, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 28, 1960.

Attorney(s) appearing for the Case

J. Bernard Brown, Esq., and D. Paul Alagia, Jr., Esq., for the petitioner.

Bart A. Brown, Jr., Esq., for the respondent.

BRUCE, Judge:

This proceeding involves deficiencies in income tax for the years and in the amounts as follows:

Year                                     Deficiency

1951 ----------------------------------   $3,655.60
1952 ----------------------------------    2,066.56
1953 ----------------------------------       93.87

The sole issue is whether compensation for services rendered by petitioner, an accrual basis taxpayer...

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