BRATTON v. COMMISSIONER

Docket No. 20929.

10 T.C.M. 128 (1951)

V. C. Bratton v. Commissioner.

United States Tax Court.

Entered February 2, 1951.


Attorney(s) appearing for the Case

Roger S. Randolph, Esq., for the petitioner. John P. Higgins, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DISNEY, Judge:

The petitioner in this case seeks a redetermination of deficiencies asserted by the respondent in his deficiency notice as follows:

  Income and victory tax for 1943 ..  $ 5,339.30
  Income tax for 1944 ..............   28,433.56
  Income tax for 1945 ..............   18,435.48

The only question remaining for our determination is whether a valid partnership (for Federal income...

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