Ratterman v. Commissioner
United States Tax Court
1. Upon the evidence, held, the respondent did not err in including in gross income for the years 1937 through 1940 certain amounts as representing income received from two corporations, 2. Upon the evidence, held, the respondent erred in disallowing certain deductions for office, advertising and travel expenses for certain years and did not err in disallowing deductions for club dues and for certain other years the respondent's determination is sustained for lack of proof.…
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1. Upon the evidence, held, the respondent did not err in including in gross income for the years 1937 through 1940 certain amounts as representing income received from two corporations, 2. Upon the evidence, held, the respondent erred in disallowing certain deductions for office, advertising and travel expenses for certain years and did not err in disallowing deductions for club dues and for certain other years the respondent's determination is sustained for lack of proof. 3. Upon the evidence, held, that payments of $13,500 received by petitioner in 1940 from a law firm was not a gift but…
1Opinion of the Court
L. F. Ratterman and Claribel Ratterman v. Commissioner. L. F. Ratterman v. Commissioner.
Ratterman v. Commissioner
Docket Nos. 11319, 11913 and 12080.
United States Tax Court
1948 Tax Ct. Memo LEXIS 142; 7 T.C.M. (CCH) 476; T.C.M. (RIA) 48130;
July 6, 1948
1. Upon the evidence, held, the respondent did not err in including in gross income for the years 1937 through 1940 certain amounts as representing income received from two corporations,
2. Upon the evidence, held, the respondent erred in disallowing certain deductions for office, advertising and travel expenses for certain years and did not err…
2Cases cited7 opinions
- Mitchell v. CommissionerUnited States Board of Tax Appeals · 1939
- Mitchell v. CommissionerUnited States Board of Tax Appeals · 1935
- Mitchell v. CommissionerUnited States Board of Tax Appeals · 1941
- Abraham v. CommissionerUnited States Tax Court · 1947
- Nelson v. CommissionerUnited States Tax Court · 1946
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- C.J.D. Rudolph and Irma M. Rudolph v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- C.J.D. Rudolph and Irma M. Rudolph v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- Lenington v. CommissionerUnited States Tax Court · 1966