Daniels v. Commissioner
United States Tax Court
1Opinion of the Court
George Daniels and Isabelle Daniels v. Commissioner.
Daniels v. Commissioner
Docket No. 58112.
United States Tax Court
T.C. Memo 1957-209; 1957 Tax Ct. Memo LEXIS 45; 16 T.C.M. (CCH) 944; T.C.M. (RIA) 57209;
October 31, 1957
Morris M. Grupp, Esq., Mills Tower Building, San Francisco, Calif., and Leon Schiller, Esq., for the petitioners. Leslie T. Jones, Jr., Esq., for the respondent.
WITHEY
Memorandum Findings of Fact and Opinion
WITHEY, Judge: The respondent determined a deficiency of $118.73 in the petitioners' income tax for 1951. Issues presented by the pleadings are the correctness of the…
2Cases cited1 opinion
- John Gerber Co. v. CommissionerUnited States Board of Tax Appeals · 1941