1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 7 T.C.M.
  5. 7 T.C.M. 88 (1948)
 

CHAPMAN v. COMMISSIONER

Docket Nos. 9495, 9496, 9497, 9498, 9499, 9500.

7 T.C.M. 88 (1948)

C. S. Chapman and Alice E. Chapman v. Commissioner. Irvin C. Chapman v. Commissioner. Zelda M. Chapman v. Commissioner. Virginia Trustees, Ltd. v. Commissioner. Irvin Trustees, Ltd. v. Commissioner. Transcounties Corporation v. Commissioner.

United States Tax Court.

Entered February 26, 1948.

Attorney(s) appearing for the Case

George G. Witter, Esq., 453 So. Spring St., Los Angeles, Calif., and Verne H. Wright, C. P. A., 756 So. Broadway, Los Angeles, Calif., for the petitioners. E. A. Tonjes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, J.:

These proceedings were brought for a redetermination of deficiencies in corporation declared value excess-profits tax, and corporation and individual income tax for the year 1940 as follows:

  Transcounties Corporation (declared value excess-profits) .....    $ 9,119.74
  Transcounties Corporation (income) ............................     22,908.12
  C. S. and Alice M. Chapman ...............

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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