1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 19 T.C.M.
  5. 19 T.C.M. 679 (1960)
 

PETTIT v. COMMISSIONER

Docket No. 78564.

19 T.C.M. 679 (1960)

T.C. Memo. 1960-130

William T. Pettit, Sr., and Christine M. Pettit v. Commissioner.

United States Tax Court.

Filed June 20, 1960.

Attorney(s) appearing for the Case

W. Davis Parker, Esq., for the petitioners. Richard W. Roe, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

Respondent determined a deficiency in income tax for the calendar year 1956 in the amount of $913.94.

The issues are whether the respondent erred in including in petitioners' taxable income for the year 1956 as additional compensation within section 61(a), I. R. C. of 1954, an amount of $4,216.231 as allegedly representing life insurance premiums paid by Wm. T....

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