GRAY v. COMMISSIONER

Docket No. 30148.

11 T.C.M. 17 (1952)

Hamilton A. Gray v. Commissioner.

United States Tax Court.

Entered January 11, 1952.


Attorney(s) appearing for the Case

W. E. Baird, C. P. A., 921 Dwight Bldg., Kansas City, Mo., for the petitioner. Gene W. Reardon, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioner's income tax of $5,728.45 for the year 1946. The deficiency is due to certain adjustments made by the Commissioner which are explained in the deficiency notice as follows:

         "Adjustments to Net Income

  Net income as disclosed by
  return ...................                          $34,495.06
  Unallowable deductions and
  additional income...

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