1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 4 T.C.M.
  5. 4 T.C.M. 800 (1945)
 

HEADY v. COMMISSIONER

Docket Nos. 5812, 5813.

4 T.C.M. 800 (1945)

Marion Heady v. Commissioner. The Union Trust Company of Indianapolis, Trustee under will of Harvey A. Tutewiler, Deceased, Transferee v. Commissioner.

United States Tax Court.

Entered July 24, 1945.

Attorney(s) appearing for the Case

John A. Alexander, Esq., 919 Circle Tower Bldg., Indianapolis, Ind., Troy G. Thurston, C. P. A., and George S. Olive, C. P. A., 528 Chamber of Commerce Bldg., Indianapolis, Ind., for the petitioners. Lester W. Ponder, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MELLOTT, Judge:

These duly consolidated cases involve income tax deficiencies for the calendar year 1939 in the amounts of $981.80 (Docket No. 5812) and $43,539.19 (Docket No. 5813). In the first-mentioned (Marion Heady) there has been an addition to tax aggregating 25 percentum of the tax for failure to file a return. In the other case The Union Trust Co. of Indianapolis, Trustee, has been determined to be liable...

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