1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 11 T.C.M.
  5. 11 T.C.M. 1014 (1952)
 

ESTATE OF HENDERSON v. COMMISSIONER

Docket No. 30633.

11 T.C.M. 1014 (1952)

Estate of Ben R. Henderson, Deceased, Union Planters National Bank & Trust Company, Executor, v. Commissioner.

United States Tax Court.

Entered October 21, 1952.

Attorney(s) appearing for the Case

John W. Loch, Esq., 1325 Commerce Title Bldg., Memphis, Tenn., and Charles H. Davis, Esq., for the petitioner. S. Earl Heilman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in income tax of decedent for the year 1945 in the amount of $11,595.30. The deficiency is due to one adjustment made by the Commissioner "(a) Capital gain — $23,022.32." This adjustment is explained in the deficiency notice as follows:

"(a) There was reported in the decedent's return for 1945 a short-term capital loss in the amount of $14,688.07 claimed to have...

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