WOFFORD v. COMMISSIONER

Docket Nos. 19857, 20927.

10 T.C.M. 692 (1951)

Tatem Wofford v. Commissioner.

United States Tax Court.

Entered July 31, 1951.


Attorney(s) appearing for the Case

C. Leo DeOrsey, Esq., 204 National Savings & Trust Bldg., Washington 5, D. C. and Harry Friedman, Esq., for the petitioner. S. Earl Heilman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined deficiencies in income tax against petitioner as follows:

Docket No.        Year       Amount

  19857     June 30, 1941  $ 26,357.63
            June 30, 1942    26,449.50
  20927     June 30, 1944   172,018.67

The questions are whether the income from the operation of a resort hotel at Miami Beach, Florida, is taxable to the petitioner alone, or...

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