HOFFMAN v. COMMISSIONER

Docket Nos. 108314, 110341, 110003, 110004.

2 T.C. 1160 (1943)

CLAIRE GIANNINI HOFFMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF VIRGIL D. GIANNINI, DECEASED, A. P. GIANNINI, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LAWRENCE M. GIANNINI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MERCEDES A. GIANNINI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 20, 1943.


Attorney(s) appearing for the Case

George H. Koster, Esq., for the petitioners.

Thomas M. Mather, Esq., for the respondent.


MELLOTT, Judge:

These consolidated proceedings involve the following deficiencies in tax:

---------------------------------------------------------------------------------
          Docket No.          | Year |          Kind of tax          | Deficiency
------------------------------|------|-------------------------------|-----------
108314 ---------------------- | 1938 | Income ---------------------- |  $2,615.25
110341 -------------------...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases