1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 4 T.C.M.
  5. 4 T.C.M. 440 (1945)
 

SMITH v. COMMISSIONER

Docket No. 3372.

4 T.C.M. 440 (1945)

Mary T. Smith v. Commissioner.

United States Tax Court.

Entered April 24, 1945.

Attorney(s) appearing for the Case

Lewis C. Murtaugh, Esq., and R. W. Burgeson, Esq., 231 S. LaSalle St., Chicago, Ill., for the petitioner. Charles J. Munz, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent has determined a deficiency in petitioner's income tax for the year 1940 in the sum of $7,985.03. This deficiency arises by reason of respondent's inclusion in petitioner's taxable income for that year of the sum of $21,750 which respondent determined to be the fair market value of two notes in the respective amounts of $13,750 and $8,000 received during the taxable year from the Harvester Office Co. by the Thomas...

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