1. Home
  2. Browse Decisions
  3. T.C.
  4. 16 T.C.
  5. 16 T.C. 23 (1951)
 

BROUSSARD v. COMMISSIONER

Docket No. 26850.

16 T.C. 23 (1951)

ESTELLE BROUSSARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 9, 1951.

Attorney(s) appearing for the Case

R. B. Cannon, Esq., and Frank C. Taylor, C. P. A., for the petitioner.

John P. Higgins, Esq., for the respondent.

The Commissioner has determined a deficiency in petitioner's income tax for the year 1946 of $3,393.84. The deficiency is due to the addition to the net income of $30,710.37 reported on petitioner's return of "Unallowable deduction: (a) Donations $5,578.71." This adjustment is explained in the deficiency notice, as follows:

(a) Deductions for contributions in the amount of $5,578.71 which were claimed for 1946 have been disallowed...

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