1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 5 T.C.M.
  5. 5 T.C.M. 516 (1946)
 

MacDONALD v. COMMISSIONER

Docket Nos. 6245, 6810.

5 T.C.M. 516 (1946)

Elizabeth B. MacDonald v. Commissioner. Ruth B. Peyton v. Commissioner.

United States Tax Court.

Entered June 25, 1946.

Attorney(s) appearing for the Case

Charles W. Moxley, Esq., 1601 Kanawha Valley Bldg., Charleston, W. Va., for the petitioners. Paul Waring, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

These cases, duly consolidated, involve income taxes for the calendar year 1941. Deficiencies were determined as follows:

  Docket
   No.      Petitioner                     Deficiency

  6245    Elizabeth B. MacDonald.......    $2,618.11
  6810    Ruth B. Peyton...............     2,276.85

The single error assigned in each case is the failure of the Commissioner to allow...

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