1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 43 T.C.M.
  5. 43 T.C.M. 1393 (1982)
 

METCALFE v. COMMISSIONER

Docket No. 9243-79.

43 T.C.M. 1393 (1982)

T.C. Memo. 1982-273

Joseph S. Metcalfe and Velma G. Metcalfe v. Commissioner.

United States Tax Court.

Filed May 18, 1982.

Attorney(s) appearing for the Case

Charles J. Kegler and Edward C. Hertenstein, 250 E. Broad St., Columbus, Ohio, for the petitioners. Nancy B. Herbert, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in the joint Federal income tax of Joseph S. Metcalfe and Velma G. Metcalfe in the amounts of $2,823, $3,812.11, and $3,846 for the years 1975, 1976, and 1977, respectively. The issue for decision is whether petitioner was in constructive receipt of the amounts withheld by his employer under a deferred compensation agreement...

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