1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 22 T.C.M.
  5. 22 T.C.M. 1368 (1963)
 

WILTSE v. COMMISSIONER

Docket No. 79769.

22 T.C.M. 1368 (1963)

T.C. Memo. 1963-270

Jerome A. Wiltse and Lillian M. Wiltse v. Commissioner.

United States Tax Court.

Filed September 30, 1963.

Attorney(s) appearing for the Case

Jerome A. Wiltse, pro se, 860 Twenty-third St., Santa Monica, Calif. Lawrence S. Kartiganer, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

The respondent determined deficiencies in petitioners' income tax for the years and in the amounts as follows:

  Year                 Deficiency

  1952 ............... $ 3,924.86
  1953 ...............  14,652.90

The issues are (1) whether in computing petitioner Jerome A. Wiltse's distributive share of the ordinary net income of a partnership amounts withdrawn by his partner...

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