Clark v. Commissioner
United States Tax Court
Advance of funds by petitioner to his wife did not give rise to a debt where repayment was subject to a contingency that never occurred.
1Opinion of the Court
Evans Clark, Petitioner, v. Commissioner of Internal Revenue Respondent
Clark v. Commissioner
Docket No. 31024
United States Tax Court
18 T.C. 780; 1952 U.S. Tax Ct. LEXIS 136;
July 23, 1952, Promulgated
Decision will be entered for the respondent.
Advance of funds by petitioner to his wife did not give rise to a debt where repayment was subject to a contingency that never occurred.
Morton Pepper, Esq., for the petitioner.
Robert R. Blasi, Esq., for the respondent.
Arundell, Judge.
ARUNDELL
The respondent has determined a deficiency of $ 142.26 in the petitioner's income tax liability for the taxable…
2Cases cited17 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Clark v. CommissionerUnited States Tax Court · 1952
- Bercaw v. CommissionerCourt of Appeals for the Fourth Circuit · 1948
- Gilman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Shiman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
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