1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 7 T.C.M.
  5. 7 T.C.M. 18 (1948)
 

LEICK v. COMMISSIONER

Docket Nos. 111631 and 111632.

7 T.C.M. 18 (1948)

D. S. Leick v. Commissioner. Gladys (Leick) Furie v. Commissioner.

United States Tax Court.

Entered January 27, 1948.

Attorney(s) appearing for the Case

James A. Brown, Esq., and A. Wm. Morris, C. P. A., for the petitioners. T. M. Mather, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

The respondent determined deficiencies in income tax for the calendar year 1939 in the amount of $3,698.09 against each of the petitioners. The sole questions presented are whether the respondent correctly determined the amount of income realized by petitioners as a result of the transfer in 1939 of a part of the assets of a partnership to a newly organized corporation, and whether any gain realized...

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