1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 25 T.C.M.
  5. 25 T.C.M. 869 (1966)
 

WENTWORTH v. COMMISSIONER

Docket No. 2564-63.

25 T.C.M. 869 (1966)

T.C. Memo. 1966-167

Theodore O. Wentworth and Shirley Morse Wentworth v. Commissioner.

United States Tax Court.

Filed July 14, 1966.

Attorney(s) appearing for the Case

Paul W. Steer, 2215 Central Trust Tower, Cincinnati, Ohio, for the petitioners. W. Dean Short, for the respondent.

Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent determined the following deficiencies in income taxes against the petitioners:

  1957 ............  $ 8,854.72
  1958 ............    7,205.06
  1959 ............   22,347.23

Petitioners conceded that they received dividend income in 1958 and 1959 in the respective amounts of $3,261.05 and $3,552, as a result of personal usage of an airplane of Vulcan-Cincinnati, Inc...

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