OSSORIO v. COMMISSIONER

Docket No. 108499.

1 T.C. 410 (1943)

MIGUEL JOSE OSSORIO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 5, 1943.


Attorney(s) appearing for the Case

Thomas Witter Chrystie, Esq., for the petitioner.

Walt Mandry, Esq., for the respondent.


OPINION.

SMITH, Judge:

This is a proceeding for the redetermination of a deficiency of $9,019.10 in income tax for the calendar year 1937. The question in issue is the amount of the credit to which the petitioner is entitled under section 131 of the Revenue Act of 1936 by reason of a payment of income tax for 1937 to the Philippine taxing authorities.

The facts are found as stipulated.

1. The petitioner is a resident of Meads Point...

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