1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 20 T.C.M.
  5. 20 T.C.M. 562 (1961)
 

SOWELL v. COMMISSIONER

Docket No. 80925.

20 T.C.M. 562 (1961)

T.C. Memo. 1961-115

Thomas W. Sowell and Lillian K. Sowell v. Commissioner.

United States Tax Court.

Filed April 25, 1961.

Attorney(s) appearing for the Case

Leland E. Fiske, Esq., Adolphus Tower, Dallas, Tex., for the petitioners. Harold A. Chamberlain, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Deficiencies in income tax have been determined by respondent against the petitioners for the taxable years 1955, 1956, and 1957 in the respective amounts of $1,312.20, $1,032.54, and $1,378.74.

The issues presented are the correctness of the respondent's action (1) in reducing the net income reported by petitioners from an oil and gas lease for 1955, 1956, and 1957 by $5,094.06, $7,170.29, and...

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