HANNA v. COMMISSIONER

Docket Nos. 25706, 25707.

10 T.C.M. 566 (1951)

Dan R. Hanna, Jr., D. R. Hanna, Jr., Lucia Otis Hanna v. Commissioner.

United States Tax Court.

Entered June 6, 1951.


Attorney(s) appearing for the Case

Richard R. Hollington, Esq., 700 Union Commerce Bldg., Cleveland, Ohio, for the petitioners. Norment Custis, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

In these consolidated proceedings respondent determined a deficiency in income tax of $3,868.51 for the year 1944 against D. R. Hanna, Jr. and Lucia Otis Hanna, jointly, and a deficiency of $9,063.19 for the year 1946 against Dan R. Hanna, Jr., individually.

The controversy stems from respondent's finding of additional income and disallowance of claimed deductions in the following items and...

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