1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 11 T.C.M.
  5. 11 T.C.M. 322 (1952)
 

COMMONWEALTH BERKELEY ASSOCIATES v. COMMISSIONER

Docket No. 30233.

11 T.C.M. 322 (1952)

Commonwealth Berkeley Associates, a trust, William B. Cohen and Ann R. Cohen, trustees v. Commissioner.

United States Tax Court.

Entered April 4, 1952.

Attorney(s) appearing for the Case

George B. Lourie, Esq., and Arnold R. Cutler, Esq., for the petitioner. Lester H. Salter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in income tax for the fiscal year ended August 31, 1945, in the amount of $1,949.14. Most of this amount results from inclusion in income of the amount of $7,087.50 representing a cancellation of indebtedness. Such inclusion is the only error alleged by the petitioner.

Findings of Fact

The petitioner is a real estate...

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