1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 11 T.C.M.
  5. 11 T.C.M. 878 (1952)
 

BROADFOOT v. COMMISSIONER

Docket No. 36067.

11 T.C.M. 878 (1952)

Hibbard E. Broadfoot and Helen C. Broadfoot v. Commissioner.

United States Tax Court.

Entered August 20, 1952.

Attorney(s) appearing for the Case

Charles A. Scharf, Esq., for the petitioners. S. Jarvin Levison, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioners' income tax of $908.46 for the year 1946. The deficiency is due to two adjustments which the Commissioner made to the net income reported by petitioners on their return. These adjustments are explained in the deficiency notice as follows:

"(a) and (b) The deduction of $3,934.74 which amount is included in the miscellaneous deduction of $5,472.24, for advances...

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