MITTELMAN v. COMMISSIONER

Docket No. 6647.

7 T.C. 1162 (1946)

MAURICE A. MITTELMAN AND CARMYLE MITTELMAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 15, 1946.


Attorney(s) appearing for the Case

Sidney N. Weitz, Esq., for the petitioners.

L. R. Bloomenthal, Esq., for the respondent.


The Commissioner determined a deficiency in petitioners' income tax for the calendar year 1941 in the amount of $21,049.59. Of the five issues originally presented, respondent has conceded error with respect to one. The four issues remaining relate to the respondent's action in including in the taxable income of petitioners the sum of $7,185.35 received by petitioners in connection with the settlement of a suit for damages; in increasing...

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