WARD v. COMMISSIONER

Docket No. 7302.

4 T.C.M. 1037 (1945)

J. Carlton Ward, Jr. v. Commissioner.

United States Tax Court.

Entered November 29, 1945.


Attorney(s) appearing for the Case

Roswell Magill, Esq., and Roswell L. Gilpatric, Esq., 15 Broad St., New York 5, N. Y., for the petitioner. Charles P. Reilly, Esq., for the respondent.


Memorandum Opinion

DISNEY, Judge:

This case involves a deficiency in Federal income tax for the year 1941. Deficiency was determined in the amount of $12,932.81. Two minor issues have been eliminated from our consideration by stipulation and the results of such stipulation will be reflected in decision to be entered under Rule 50. The only question remaining, therefore, is whether the petitioner is taxable upon the amount paid by his employer for a single...

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