Legal Opinion
Kirkpatrick v. Commissioner
United States Tax Court
Decided December 15, 1944No. Docket No. 3866Unpublished
1Opinion of the Court
Bertha Kirkpatrick v. Commissioner.
Kirkpatrick v. Commissioner
Docket No. 3866.
United States Tax Court
1944 Tax Ct. Memo LEXIS 8; 3 T.C.M. (CCH) 1312; T.C.M. (RIA) 44403;
December 15, 1944
Harry A. Hall, Esq., 1214 Temple Bldg., Kansas City, Mo., for the petitioner. Roy C. Hormberg, Esq., for the respondent.
DISNEY
Memorandum Opinion
DISNEY, Judge: The petition herein was filed for the purpose of redetermining a deficiency in income tax for the calendar year 1940 in the amount of $7,148.88, together with a 5 per cent penalty in the amount of $357.44. The Commissioner adjusted the petitioner's net…
2Cases cited24 opinions
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Swastika Oil & Gas Co. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1941
- Civiletti v. CommissionerUnited States Tax Court · 1944
- M. C. Parrish & Co. v. CommissionerUnited States Tax Court · 1944
- Russel Wheel & Foundry Co. v. CommissionerUnited States Board of Tax Appeals · 1926
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