MOORE v. COMMISSIONER

Docket Nos. 19712, 19713.

10 T.C.M. 1005 (1951)

Stanley S. Moore v. Commissioner. Claire E. Moore v. Commissioner.

United States Tax Court.

Entered October 26, 1951.


Attorney(s) appearing for the Case

Frank C. Scott, C. P. A., Box 1904, Stockton 100, Calif., for the petitioners. Leonard Allen Marcussen, Esq., for the respondent.


Memorandum Opinion

TURNER, Judge:

The respondent determined a deficiency in income tax and victory tax of $6,025.90 against Stanley S. Moore for the calendar year 1943, and a deficiency in income tax and victory tax of $2,574.36 for the same year against Claire E. Moore. The sole question is whether the respondent, in applying the limitation as to victory tax provided in section 456 of the Internal Revenue Code, erred in computing the tax imposed by chapter...

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