CALCATERRA v. COMMISSIONER

Docket No. 15170.

7 T.C.M. 803 (1948)

Joseph Calcaterra v. Commissioner.

United States Tax Court.

Entered October 28, 1948.


Attorney(s) appearing for the Case

William H. West, Jr., Esq., 522 Fifth Ave., New York, N. Y., for the petitioner. John E. Mahoney, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income tax of petitioner for the taxable year 1944 in the amount of $7,130.24. In his original return for the taxable year, petitioner made a mathematical error in the computation of his tax payable, by reason of which his payment of tax was $1,000 in excess of the amount which would have been paid had his computations been mathematically correct. The Commissioner concedes that the...

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