CASSIDY v. COMMISSIONER

Docket Nos. 8334 and 8335.

5 T.C.M. 989 (1946)

John H. Cassidy v. Commissioner. Thomas C. Cassidy v. Commissioner.

United States Tax Court.

Entered November 25, 1946.


Attorney(s) appearing for the Case

O. Walker Taylor, Esq., and Arthur T. Garvey, Esq., for the petitioners. Charles W. Nyquist, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

By these consolidated proceedings, petitioners challenge the following determinations of deficiency in income tax for the calendar year 1941:

  Docket No.    Petitioner         Deficiency

  8334    John H. Cassidy ......    $11,629.13
  8335    Thomas C. Cassidy ....      1,770.79

In Docket No. 8334, the following questions are presented:

(1) Whether respondent erred...

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