1. Home
  2. Browse Decisions
  3. T.C.
  4. 10 T.C.
  5. 10 T.C. 406 (1948)
 

LOVERIN v. COMMISSIONER

Docket No. 12492.

10 T.C. 406 (1948)

FRANK J. LOVERIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 9, 1948.

Attorney(s) appearing for the Case

Stanley Ide LaCov, Esq., for the petitioner.

Sheldon V. Ekman, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

This case involves an income tax deficiency for 1943 in the amount of $1,487.50. The issue concerns income for 1942 in the computation of the deficiency pursuant to the Current Tax Payment Act of 1943, and it is whether petitioner is entitled to a deduction for all or any part of $11,000 which he paid in 1942 under the circumstances hereinafter related.

The facts have all...

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