1. Home
  2. Browse Decisions
  3. T.C.
  4. 5 T.C.
  5. 5 T.C. 985 (1945)
 

HEFFELFINGER v. COMMISSIONER

Docket No. 2437.

5 T.C. 985 (1945)

GEORGE W. P. HEFFELFINGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 25, 1945.

Attorney(s) appearing for the Case

J. B. Templeton, Esq., for the petitioner.

Ned Fischer, Esq., for the respondent.

OPINION.

LEECH, Judge.

Respondent determined a deficiency of $5,879.92 in income taxes against petitioner for the calendar year 1941. In the income tax return of petitioner for that year he deducted the entire amount of $24,398.14 for income taxes paid to the Dominion of Canada during such year. Respondent disallowed $15,807.13 of this amount under sections 24 and 116 of the Internal Revenue Code. The propriety...

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