Harris v. Commissioner
United States Tax Court
1. Held, petitioner has failed to prove that some of the unexplained bank deposits, not already eliminated by the two written stipulations, should be further eliminated from petitioner's taxable income. 2. During the taxable years 1960, 1961 and 1962, petitioner owned and operated three rental properties in the City of New York.
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1. Held, petitioner has failed to prove that some of the unexplained bank deposits, not already eliminated by the two written stipulations, should be further eliminated from petitioner's taxable income. 2. During the taxable years 1960, 1961 and 1962, petitioner owned and operated three rental properties in the City of New York. Held, petitioner has proven that she is entitled to deduct certain rental expenses in addition to the expenses allowed by respondent. 3 and 4. Respondent, by an amended answer, affirmatively alleged petitioner was subject to additions to tax under section 6653(a),…
1Opinion of the Court
Lilly Harris v. Commissioner.
Harris v. Commissioner
Docket No. 1802-66.
United States Tax Court
T.C. Memo 1969-49; 1969 Tax Ct. Memo LEXIS 248; 28 T.C.M. (CCH) 272; T.C.M. (RIA) 69049;
March 13, 1969, Filed
1. Held, petitioner has failed to prove that some of the unexplained bank deposits, not already eliminated by the two written stipulations, should be further eliminated from petitioner's taxable income.
2. During the taxable years 1960, 1961 and 1962, petitioner owned and operated three rental properties in the City of New York. Held, petitioner has proven that she is entitled to deduct certain…
2Cases cited8 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Burnet v. HoustonSupreme Court of the United States · 1931
- Conlorez Corp. v. CommissionerUnited States Tax Court · 1968
- Nelson v. CommissionerUnited States Tax Court · 1952
- Williams v. CommissionerUnited States Tax Court · 1951
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Fambrough v. CommissionerUnited States Tax Court · 1990
- Robert A. Munroe Geraldine Munroe v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1992