1. Home
  2. Browse Decisions
  3. T.C.
  4. 10 T.C.
  5. 10 T.C. 750 (1948)
 

GUEST v. COMMISSIONER

Docket No. 12213.

10 T.C. 750 (1948)

AMY GUEST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 30, 1948.

Attorney(s) appearing for the Case

B. H. Bartholow, Esq., for the petitioner.

A. H. Monacelli, Esq., for the respondent.

OPINION.

OPPER, Judge:

Respondent determined a deficiency in income and victory tax liability for the year 1943 in the amount of $18,883.17.

The sole litigated question is whether in computing the victory tax limitation in section 456 of the Internal Revenue Code, chapter 1 tax for 1943 includes the increase in tax for that year occasioned by section 6 (a) of the Current Tax Payment Act of 1943.

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