1. Home
  2. Browse Decisions
  3. T.C.
  4. 5 T.C.
  5. 5 T.C. 116 (1945)
 

THORNTON v. COMMISSIONER

Docket No. 3545.

5 T.C. 116 (1945)

DAVIS B. THORNTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 22, 1945.

Attorney(s) appearing for the Case

Philip H. Alston, Esq., Francis G. Jones, Jr., Esq., and Allen H. Eidson, C. P. A., for the petitioner.

Edward L. Potter, Esq., for the respondent.

This case involves a deficiency in income tax for the calendar year 1940 in the amount of $231.37 and for 1941 in the amount of $5,614.87. Petitioner admits the correctness of the Commissioner's determination for 1940.

The first issue arises out of the adjustment made by the Commissioner by the addition of $15,127.27 to the petitioner's net income for the calendar year 1941. That amount the Commissioner determined was the entire...

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