O'MEARA v. COMMISSIONER

Docket No. 8292.

8 T.C. 622 (1947)

MAURICE P. O'MEARA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 27, 1947.


Attorney(s) appearing for the Case

W. Scott Wilkinson, Esq., for the petitioner.

D. Louis Bergeron, Esq., for the respondent.


This proceeding involves a deficiency in income tax for the calendar year 1941 in the amount of $5,765.24. The issues raised by the pleadings involve the deductibility of (1) certain estimated entertainment expenses and estimated expenses incurred in the course of travel, (2) amounts paid in 1941 in discharge of liability on a judgment, and (3) petitioner's cost of land and expenses incurred in defense of title thereto, which title was adjudged by a state court to have been...

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