1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 20 T.C.M.
  5. 20 T.C.M. 555 (1961)
 

ESTATE OF GOWDEY v. COMMISSIONER

Docket No. 48165.

20 T.C.M. 555 (1961)

T.C. Memo. 1961-112

Estate of G. R. Gowdey, Deceased, and Verna E. Gowdey as Executrix and Surviving Spouse v. Commissioner.

United States Tax Court.

Filed April 19, 1961.

Attorney(s) appearing for the Case

Carl F. Bauersfeld, Esq., and Charles H. Burton, Esq., for the petitioners. Mark H. Berliant, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

Respondent determined deficiencies in income tax for the years 1949 and 1950 in the amounts of $4,222.24 and $18,367.30, respectively. Petitioners claim overpayments for both years.

The issues remaining for decision are: (1) Whether certain amounts (both lump sum and gallonage payments), received by "first party" G. R. Gowdey, now deceased, during the taxable years 1949 and 1950 from the "second...

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