1. Home
  2. Browse Decisions
  3. T.C.
  4. 18 T.C.
  5. 18 T.C. 742 (1952)
 

THOMPSON v. COMMISSIONER

Docket No. 32091.

18 T.C. 742 (1952)

THOMAS THOMPSON AND AGNES D. THOMPSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 11, 1952.

Attorney(s) appearing for the Case

Nathan Kosseff, C. P. A., for the petitioners.

Robert R. Blasi, Esq., for the respondent.

The Commissioner determined a deficiency of $18,503.88 in the income tax of the petitioners for 1946. The only issue for decision is whether an amount which Thomas received in 1946 is taxable under section 107 (d) (1).

FINDINGS OF FACT.

The petitioners, husband and wife, filed their return for 1946 with the collector of internal revenue for the district of Virginia.

Thomas was employed by Virginia Shoe Company...

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