Legal Opinion
Jackson v. Commissioner
United States Tax Court
Decided December 27, 1954No. Docket No. 43718Unpublished
1Opinion of the Court
Paul E. Jackson and Helen A. Jackson v. Commissioner.
Jackson v. Commissioner
Docket No. 43718.
United States Tax Court
T.C. Memo 1954-235; 1954 Tax Ct. Memo LEXIS 11; 13 T.C.M. (CCH) 1175; T.C.M. (RIA) 54341;
December 27, 1954, Filed
Murray Abrams, Esq., for the petitioners. James E. Markham, Jr., Esq., for the respondent.
OPPER
Memorandum Findings of Fact and Opinion
OPPER, Judge: Respondent determined a deficiency in petitioners' income taxes for the year 1947 in the amount of $6,853.08. The questions to be decided are (1) whether petitioners' partnership is entitled to deduct certain expenditures…
2Cases cited13 opinions
- Helvering v. OwensSupreme Court of the United States · 1939
- Drill v. CommissionerUnited States Tax Court · 1947
- Harmon v. CommissionerUnited States Tax Court · 1949
- Smith v. CommissionerUnited States Board of Tax Appeals · 1939
- Benson v. CommissionerUnited States Tax Court · 1943
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