LEONARD v. COMMISSIONER

Docket Nos. 557, 558.

4 T.C.M. 540 (1945)

O. P. Leonard v. Commissioner. Margery Leonard (Mrs. O. P. Leonard) v. Commissioner.

United States Tax Court.

Entered May 21, 1945.


Attorney(s) appearing for the Case

Charles P. Swindler, Esq., 1266 National Press Building, Washington, D. C., for the petitioners. Paul E. Waring, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

These consolidated proceedings involve identical deficiencies in income tax determined by respondent against each petitioner on the community property basis for the calendar years 1938, 1939 and 1940, in the amounts of $2,010.14, $6,281.34 and $11,546.34, respectively.

In statements attached to the deficiency notices, the respondent adjusted the net community income as disclosed by each petitioner's returns for the...

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