1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 25 T.C.M.
  5. 25 T.C.M. 1321 (1966)
 

DEAN v. COMMISSIONER

Docket No. 5692-63.

25 T.C.M. 1321 (1966)

T.C. Memo. 1966-258

George A. Dean and Margaret S. Dean v. Commissioner.

United States Tax Court.

Filed November 28, 1966.

Attorney(s) appearing for the Case

A. Glenn Sowders, Jr., 800 W. 47th St., Kansas City, Mo, for the petitioners. Hugh C. McMahon, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined a deficiency in the income tax liability of the petitioners for 1961 in the amount of $7,383.67. The sole issue is whether $38,281.38 received by petitioner George A. Dean in that year was compensation for services or consideration for the transfer of property.

The petitioners, husband and wife, resided in Shawnee Mission, Kansas, during the taxable year in issue 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