Legal Opinion

Wondsel v. Commissioner

United States Tax Court

Decided August 12, 1964No. Docket No. 3414-62Unpublished

1Opinion of the Court

Harold E. Wondsel v. Commissioner.

Wondsel v. Commissioner

Docket No. 3414-62.

United States Tax Court

T.C. Memo 1964-213; 1964 Tax Ct. Memo LEXIS 124; 23 T.C.M. (CCH) 1278; T.C.M. (RIA) 64213;

August 12, 1964

Gerald H. Ullman, 120 Broadway, New York, N. Y., for the petitioner. Rudolph J. Korbel, for the respondent.

FAY

Memorandum Opinion

FAY, Judge: The Commissioner determined deficiencies in petitioner's income tax as follows:

Calendar Year

Deficiency

1957

$6,000.76

1958

6,681.55

1959

5,583.72

The issues for decision are:

1. Whether payments made by Harold E. Wondsel to May White Wondsel during the years…

2Cases cited20 opinions

  1. Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
  2. Daine v. CommissionerUnited States Tax Court · 1947
  3. Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
  4. Eccles v. CommissionerUnited States Tax Court · 1953
  5. Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953

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