KLUCKHOHN v. COMMISSIONER

Docket No. 34325.

18 T.C. 892 (1952)

FRANK L. KLUCKHOHN AND JUNE E. KLUCKHOHN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 22, 1952.


Attorney(s) appearing for the Case

Frank L. Kluckhohn, pro se.

S. Jarvin Levison, Esq., for the respondent.


The Commissioner determined a deficiency of $1,556.98 in the income tax of the petitioners for 1947. The petitioners contend that the Commissioner erred in including in income $1,200 received by Frank allegedly as earned income from sources without the United States, within the meaning of section 116 of the Internal Revenue Code, and in disallowing deductions for travel expense, charitable contributions, taxes, and medical expenses.

FINDINGS OF FACT.

The...

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