STURDIVANT v. COMMISSIONER

Docket Nos. 21028, 21029, 21030, 21031.

15 T.C. 880 (1950)

B. W. STURDIVANT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF M. P. STURDIVANT, DECEASED, BEN W. STURDIVANT, W. M. YANDELL, SR., AND J. C. WILBOURN, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARGARET YANDELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GARNETT S. WILBOURN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 15, 1950.


Attorney(s) appearing for the Case

Robert Ash, Esq., and Carl F. Bauersfeld, Esq., for the petitioners.

J. Frost Walker, Esq., for the respondent.


Respondent has determined deficiencies in the income tax liability of each of the petitioners for the calendar years 1943 and 1944 as follows:

 Docket No.              Petitioner                       Year    Deficiency

                                                         | 1943      $917.52
21028 -----   B. W. Sturdivant ----------------------   <
                                                         | 1944     4,160...

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