1. Home
  2. Browse Decisions
  3. T.C.
  4. 8 T.C.
  5. 8 T.C. 33 (1947)
 

ESTATE OF LAUGHLIN v. COMMISSIONER

Docket No. 5891.

8 T.C. 33 (1947)

ESTATE OF HOMER LAUGHLIN, DECEASED, BEACH D. LYON, ADMINISTRATOR WITH THE WILL ANNEXED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 16, 1947.

Attorney(s) appearing for the Case

Walter L. Nossaman, Esq., for the petitioner.

E. A. Tonjes, Esq., for the respondent.

OPINION.

BLACK, Judge:

This proceeding involves a deficiency in income tax for the calendar year 1942 in the amount of $8,647.89. The deficiency is due to several adjustments to the net income of the estate of Homer Laughlin as disclosed by its return for the year 1942. Petitioner, by appropriate assignments of error, contests two of these adjustments in the respective amounts of $1,200 and $9,600. These adjustments were explained by the respondent...

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