1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 4 T.C.M.
  5. 4 T.C.M. 848 (1945)
 

HIRSIG v. COMMISSIONER

Docket Nos. 6537, 6538.

4 T.C.M. 848 (1945)

Lawrence M. Hirsig v. Commissioner. Lawrence M. Hirsig, Inc. v. Commissioner.

United States Tax Court.

Entered August 21, 1945.

Attorney(s) appearing for the Case

Robert R. Milam, Esq., 1200 Greenleaf Bldg., P. O. Box 58, Jacksonville 1, Fla., and E. T. McIlvaine, Esq., Greenleaf Bldg., P. O. Box 58, Jacksonville 1, Fla., for the petitioners. Frank M. Thompson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MELLOTT, Judge:

These cases, consolidated for trial, present the problem of how to tax the income derived from carrying on the business of a manufacturers' agent. The Commissioner has made two determinations, the affirmance of either of which requires that the other be set aside. The deficiency in Docket No. 6537 is against Lawrence M. Hirsig, an individual (hereinafter called Hirsig), and is in the amount of $3,872...

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