1. Home
  2. Browse Decisions
  3. T.C.
  4. 17 T.C.
  5. 17 T.C. 130 (1951)
 

OCHS v. COMMISSIONER

Docket No. 28289.

17 T.C. 130 (1951)

SAMUEL OCHS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 31, 1951.

Attorney(s) appearing for the Case

Julian G. Culver, Esq., for the petitioner.

Charles M. Greenspan, Esq., for the respondent.

The Commissioner has determined a deficiency in petitioner's income tax of $377.26 for the year 1946. The deficiency is due to two adjustments made by the Commissioner to the net income as disclosed by petitioner's return. These adjustments were:

(a) Medical expense -------------------------------   $1,456.50
(b) Business expenses -----------------------------      285.99

Petitioner does not contest the correctness of adjustment (b). Adjustment (a...

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