1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 4 T.C.M.
  5. 4 T.C.M. 886 (1945)
 

GABA v. COMMISSIONER

Docket No. 6171.

4 T.C.M. 886 (1945)

Herman Gaba and Dora L. Gaba v. Commissioner.

United States Tax Court.

Entered September 12, 1945.

Attorney(s) appearing for the Case

George Goldberg, Esq., for the petitioners. Bernard J. Long, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in petitioners' income tax for the year 1941 in the amount of $858.95. This deficiency arises by reason of respondent's disallowance of a partial bad debt claimed by petitioners in the sum of $5,951.01, which was a part of cash advances made by petitioner Herman Gaba in the total sum of $17,201.01 to Bayside Clearview, Inc. Respondent held that these advances constituted a capital investment...

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