1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 20 T.C.M.
  5. 20 T.C.M. 878 (1961)
 

HANDELMAN v. COMMISSIONER

Docket No. 72220.

20 T.C.M. 878 (1961)

T.C. Memo. 1961-171

Philip Handelman and Esther Martha Handelman v. Commissioner.

United States Tax Court.

Filed June 14, 1961.

Attorney(s) appearing for the Case

Philip Handelman, pro se, 295 Madison Ave., New York, N. Y. William F. Chapman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined a deficiency in income tax and additions thereto for the taxable year 1949 as follows:

                          Additions to Tax
                  Internal Revenue Code of 1939
                       Sec. 294     Sec. 294
  Income Tax           (d)(1)(A)     (d)(2)
   $1,970.80........... $189.95     $162.81

The respondent has conceded error in determining...

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