Legal Opinion
Formel v. Commissioner
United States Tax Court
Decided August 31, 1950No. Docket No. 22158Unpublished
1Opinion of the Court
A. Gilbert Formel v. Commissioner.
Formel v. Commissioner
Docket No. 22158.
United States Tax Court
1950 Tax Ct. Memo LEXIS 111; 9 T.C.M. (CCH) 782; T.C.M. (RIA) 50221;
August 31, 1950
A. Gilbert Formel, pro se. Oscar L. Tyree, Esq., for the respondent.
HARRON
Memorandum Findings of Fact and Opinion
HARRON, Judge: The Commissioner has determined a deficiency in income tax for the year 1945 in the amount of $1,663.18. The deficiency results from disallowances of three deductions, and the petitioner alleges that each determination has been made erroneously. The questions to be decided are (1) whether…
2Cases cited7 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Drill v. CommissionerUnited States Tax Court · 1947
- Harsaghy v. CommissionerUnited States Tax Court · 1943
- Gurry v. CommissionerUnited States Board of Tax Appeals · 1933
2 more not listed; retrieve them via the Exa API.