1. Home
  2. Browse Decisions
  3. T.C.
  4. 11 T.C.
  5. 11 T.C. 686 (1948)
 

DENISON v. COMMISSIONER

Docket No. 12820.

11 T.C. 686 (1948)

JOHN P. DENISON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 25, 1948.

Attorney(s) appearing for the Case

Emmett E. Eagan, Esq., for the petitioner.

Cecil H. Haas, Esq., for the respondent.

In this case the Commissioner determined a deficiency of $27,591.89 in the income and victory tax paid by petitioner for the taxable year ended December 31, 1943. Since the taxable year 1943 is in issue, the income tax liability of petitioner for the taxable year 1942 is also involved, due to the forgiveness feature of the Current Tax Payment Act of 1943. The only question is whether the Commissioner erred in holding that the entire...

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