1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 2 T.C.M.
  5. 2 T.C.M. 361 (1943)
 

HERBST v. COMMISSIONER

Docket No. 109224.

2 T.C.M. 361 (1943)

Cynthia Kuser Herbst v. Commissioner.

United States Tax Court.

Entered June 26, 1943.

Attorney(s) appearing for the Case

Aaron Holman, Esq., 25 Broadway, New York City, for the petitioner. Jonas M. Smith, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves the redetermination of deficiencies in income taxes for 1937 and 1938 in the respective amounts of $5,797.96 and $2,372.81. They were determined prior to the enactment on October 21, 1942, of section 121 of the Revenue Act of 1942, amending section 23 (a) of the Internal Revenue Code by a new provision, reading as follows:

(a) EXPENSES. —

* * * * * *<...

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