GAULT v. COMMISSIONER

Docket Nos. 27193, 27194.

11 T.C.M. 792 (1952)

Howard Gault v. Commissioner. Edna Gault v. Commissioner.

United States Tax Court.

Entered July 31, 1952.


Attorney(s) appearing for the Case

Arthur Glover, Esq., and Walter G. Russell, Esq., 310 Amarillo Bldg., Amarillo, Texas, for the petitioners. W. B. Riley, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The respondent determined the following deficiencies in income tax in these consolidated proceedings:

  Docket
    No.      Petitioner              Year    Deficiency

  27193    Howard Gault .........    1945    $9,328.03
  27194    Edna Gault ...........    1945     9,253.03

Two major issues are presented for determination. The first, were the deficiencies as determined...

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