EPPS v. COMMISSIONER

Docket No. 6778.

5 T.C.M. 466 (1946)

Louis J. Epps v. Commissioner.

United States Tax Court.

Entered May 31, 1946.


Attorney(s) appearing for the Case

Edgar W. Pugh, Esq., 3353 Penobscot Bldg., Detroit 26, Mich., for the petitioner. Cecil H. Haas, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HILL, Judge:

Respondent determined a deficiency in petitioner's income tax liability for the year 1941 in the amount of $18,681.55. The question presented is whether petitioner rather than his wife and daughter is taxable as a partner on 60 per cent of a certain partnership's income. Petitioner filed his income tax return with the collector of internal revenue for the district of Michigan at Detroit. The record consists...

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