Legal Opinion

Daniels v. Commissioner

United States Tax Court

Decided October 31, 1957No. Docket No. 58112Unpublished

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

  1. John Gerber Co. v. CommissionerUnited States Board of Tax Appeals · 1941

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