1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 19 T.C.M.
  5. 19 T.C.M. 790 (1960)
 

WALLACE v. COMMISSIONER

Docket Nos. 69011, 69012.

19 T.C.M. 790 (1960)

T.C. Memo. 1960-148

Ralph M. Wallace v. Commissioner. Isabel Wallace v. Commissioner.

United States Tax Court.

Filed July 11, 1960.

Attorney(s) appearing for the Case

Richard G. Worden, Esq., for the respondent.

Memorandum Opinion

TRAIN, Judge:

The respondent determined deficiencies in income tax for 1952 as follows:

   Docket No.               Deficiency

    69011 ..............    $2,983.15
    69012 ..............     3,067.16

The sole issue for decision is whether sums received by the petitioners from the United States as compensation for the temporary taking by the Government during World War II of a trucking business operated by...

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