1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 20 T.C.M.
  5. 20 T.C.M. 297 (1961)
 

LOGRANDE v. COMMISSIONER

Docket No. 80431.

20 T.C.M. 297 (1961)

T.C. Memo. 1961-54

Louis M. Logrande, Jr. v. Commissioner.

United States Tax Court.

Filed February 28, 1961.

Attorney(s) appearing for the Case

Louis M. Logrande, Jr., pro se. Robert B. Alexander, Jr., Esq., and Allen T. Akin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined a deficiency in income taxes of petitioner for the year 1957 in the amount of $142.36. The only issue presented is the amount of tips received by petitioner, a taxicab driver, in the year in question.

Findings of Fact

The petitioner filed an individual Federal income tax return for the taxable year 1957 with the district...

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