1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 5 T.C.M.
  5. 5 T.C.M. 709 (1946)
 

FODE v. COMMISSIONER

Docket Nos. 7795, 7796, 7797.

5 T.C.M. 709 (1946)

O. W. Fode v. Commissioner. A. Z. Fode v. Commissioner. Della Mae Ramstad, nee Fode v. Commissioner.

United States Tax Court.

Entered August 9, 1946.

Attorney(s) appearing for the Case

William H. Oppenheimer, Esq., and Milton K. Higgins, Esq., First National Bank Bldg., Manden, N. D., for the petitioners. Lester M. Ponder, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

These proceedings were consolidated for hearing and involved deficiencies in income taxes for the petitioners for the year 1941 in the respective amounts of $24,645.43, $7,911.62, and $3,327.14. In their returns for the taxable year, filed with the collector for the district of North Dakota, each petitioner reported an amount as representing his or her one-third distributive share of the profits of an...

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