1. Home
  2. Browse Decisions
  3. T.C.
  4. 7 T.C.
  5. 7 T.C. 1053 (1946)
 

DOWNS v. COMMISSIONER

Docket Nos. 9643, 9644.

7 T.C. 1053 (1946)

MICHAEL DOWNS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELEANOR J. DOWNS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 24, 1946.

Attorney(s) appearing for the Case

Robert A. Waring, Esq., for the petitioners.

A. J. Hurley, Esq., for the respondent.

The Commissioner has determined a deficiency of $225.79 for the year 1943 in income tax against Michael Downs, petitioner in Docket No. 9643, and he has determined against Eleanor J. Downs, wife of Michael and petitioner in Docket No. 9644, a deficiency for the same year of $219.52, plus delinquency penalty of 25 per cent, amounting to $54.88. In the deficiency notice addressed to petitioner Michael Downs it was stated:

Taxpayer has not established that...

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