HARRISON v. COMMISSIONER

Docket Nos. 7598, 7599, 7852.

6 T.C.M. 782 (1947)

Loula Mae Harrison v. Commissioner. Levi Clinton Harrison v. Commissioner. Levi Clinton Harrison, Transferee (Awoeb Oil Company, Transferor) v. Commissioner.

United States Tax Court.

Entered June 30, 1947.


Attorney(s) appearing for the Case

James S. Grisham, Esq., 2114 Mercantile Bank Bldg., Dallas 1, Tex., and Thomas Y. Banks, Esq., for the petitioners. J. Marvin Kelley, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DISNEY, Judge:

These proceedings were consolidated and involve, in docket Nos. 7598 and 7599, deficiencies of $963.07 and $69,487.69 in income taxes asserted against each petitioner for the respective years 1940 and 1941, and in docket No. 7852, transferee liability for deficiencies of the Awoeb Oil Co. in income taxes in the respective amounts of $10,968.51 and $57,761.02 for the years 1941 and 1942 and a deficiency...

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