1. Home
  2. Browse Decisions
  3. T.C.
  4. 2 T.C.
  5. 2 T.C. 789 (1943)
 

BRYANT v. COMMISSIONER

Docket No. 110052.

2 T.C. 789 (1943)

SUSANNA BIXBY BRYANT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 29, 1943.

Attorney(s) appearing for the Case

Wellman P. Thayer, Esq., for the petitioner.

Byron M. Coon, Esq., for the respondent.

OPINION.

TURNER, Judge:

The respondent determined a deficiency of $4,056.44 in the petitioner's income tax for 1939. The issues presented are the correctness of the respondent's action (1) in disallowing a deduction of $2,127.94 taken for charitable contributions; (2) in including in taxable income $136.02 representing the sum received by the petitioner as bonuses or premiums upon the redemption, prior to the date of maturity, of certain municipal...

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