Easley Trust v. Commissioner
United States Tax Court
Held, interest payments received by petitioners in 1948 on overassessments of income taxes are properly includible within their respective gross incomes as determined by respondent.
1Opinion of the Court
Wayne Hugh Easley Trust, W. H. Easley, Trustee, Petitioner, v. Commissioner of Internal Revenue, Respondent. Roger Kent Easley Trust, W. H. Easley, Trustee, Petitioner, v. Commissioner of Internal Revenue, Respondent
Easley Trust v. Commissioner
Docket Nos. 39324, 39325
United States Tax Court
21 T.C. 51; 1953 U.S. Tax Ct. LEXIS 50;
October 13, 1953, Promulgated
Decisions will be entered for the respondent.
Held, interest payments received by petitioners in 1948 on overassessments of income taxes are properly includible within their respective gross incomes as determined by respondent.
M. L.…
2Cases cited6 opinions
- Healy v. CommissionerSupreme Court of the United States · 1953
- Clark v. CommissionerUnited States Tax Court · 1952
- New Oakmont Corporation v. United StatesUnited States Court of Claims · 1949
- Easley v. CommissionerUnited States Tax Court · 1947
- Wayne Hugh Easley Trust v. CommissionerUnited States Tax Court · 1953
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