1. Home
  2. Browse Decisions
  3. T.C.
  4. 6 T.C.
  5. 6 T.C. 609 (1946)
 

BEATTIE v. COMMISSIONER

Docket No. 7041.

6 T.C. 609 (1946)

ELIZABETH L. BEATTIE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 29, 1946.

Attorney(s) appearing for the Case

Charles F. Schnee, Esq., for the petitioner.

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

OPINION.

DISNEY, Judge:

This case involves income tax for the calendar year 1941. The Commissioner determined a deficiency of $284.06. The taxpayer contends that there is an overpayment of $175.42. The only issue presented is whether petitioner shall pay income tax upon an annuity received, based upon the total value of property transferred in the acquisition thereof, or whether a part of such value shall be considered a gift.

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