SCOTT v. COMMISSIONER

Docket No. 3789.

5 T.C.M. 629 (1946)

Eleanor Sample Scott v. Commissioner.

United States Tax Court.

Entered July 24, 1946.


Attorney(s) appearing for the Case

Sidney M. Cook, Esq., for the petitioner. John W. Alexander, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HILL, Judge:

Respondent determined a deficiency in petitioner's income tax liability for 1940 in the amount of $1,174.01. Certain issues raised by the pleadings are not now in controversy. The questions for decision are: (1) whether certain deductions claimed by petitioner as business expenses are allowable, and (2) whether certain income from petitioner's paraphernal property constituted community or separate property...

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