Legal Opinion
Gallagher v. Commissioner
United States Tax Court
Decided May 2, 1944No. Docket No. 110487Unpublished
1Opinion of the Court
Marian A. Gallagher v. Commissioner.
Gallagher v. Commissioner
Docket No. 110487.
United States Tax Court
1944 Tax Ct. Memo LEXIS 271; 3 T.C.M. (CCH) 410; T.C.M. (RIA) 44136;
May 2, 1944
George A. Hooper, Esq., for the petitioner. Byron M. Coon, Esq., for the respondent.
ARNOLD
Memorandum Opinion
ARNOLD, Judge: The respondent has determined an income tax deficiency of $141.53 for 1939, resulting from an adjustment explained in the deficiency notice as follows:
The distributable income of Arthur J. Gallagher Trust for the year 1939 is increased $1,670.44, representing a disbursement by the trust for…
2Cases cited11 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- Commissioner of Internal Revenue v. HopkinsonCourt of Appeals for the Second Circuit · 1942
- Friend v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
- Friend v. CommissionerUnited States Board of Tax Appeals · 1939
- Hopkinson v. CommissionerUnited States Board of Tax Appeals · 1940
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