SACHS v. COMMISSIONER

Docket Nos. 30216, 35508.

11 T.C.M. 882 (1952)

Mary Sachs v. Commissioner.

United States Tax Court.

Entered August 20, 1952.


Attorney(s) appearing for the Case

Herman H. Krekstein, Esq., 1528 Walnut St., Philadelphia, Pa., Manuel Kraus, Esq., and Barton E. Ferst, Esq., for the petitioner. Edward Pesin, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEMIRE, Judge:

These consolidated proceedings involve income tax deficiencies and penalty for the periods and in the amounts as follows:

  Year Ended 1-31    Income Tax    Penalty

  1944............    $47,652.77   $2,382.64
  1945............     20,758.97   .........
  1946............     20,548.59   .........

The issues are whether the respondent erred —

1. In disallowing...

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