POTTER v. COMMISSIONER

Docket Nos. 109126, 109247, 109248.

1 T.C.M. 787 (1943)

George W. Potter v. Commissioner. George N. Spiva v. Commissioner. Spiva Investments, Inc. v. Commissioner.

United States Tax Court.

Entered March 23, 1943.


Attorney(s) appearing for the Case

W. E. Baird, C. P. A., 701 Fidelity Bldg., Kansas City, Mo., for the petitioners. Gene W. Reardon, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

SMITH, Judge:

These proceedings, consolidated for hearing, are for a redetermination of deficiencies in income tax and personal holding company surtax for 1937 as follows:

                                               Personal
                                                Holding
 Docket                           Income        Company
  No.        Petitioner           Tax           Surtax

109126...

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