1. Home
  2. Browse Decisions
  3. T.C.
  4. 1 T.C.
  5. 1 T.C. 746 (1943)
 

SLOPER v. COMMISSIONER

Docket No. 110145.

1 T.C. 746 (1943)

W. A. SLOPER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 10, 1943.

Attorney(s) appearing for the Case

Herbert L. Swett, Esq., for the petitioner.

E. A. Tonjes, Esq., for the respondent.

Respondent determined a deficiency for the year 1939 in the amount of $1,627.82. He determined that petitioner understated his share of income from a partnership in the amount of $11,214.60, under the theory that the partnership, of which petitioner was one of two members, received income in 1939 from a commodity credit loan in the total amount of $22,429.20, and that one-half represented petitioner's income in 1939. The only question...

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