1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 11 T.C.M.
  5. 11 T.C.M. 931 (1952)
 

JACOBS v. COMMISSIONER

Docket Nos. 32931, 32933.

11 T.C.M. 931 (1952)

Charlotte Brown Jacobs v. Commissioner. Percy R. Jacobs v. Commissioner.

United States Tax Court.

Entered September 9, 1952.

Attorney(s) appearing for the Case

William R. Green, Jr., Esq., and C. L. Johnson, C.P.A., 157 Church St., New Haven, Conn., for the petitioners. Lester H. Salter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

By these proceedings petitioners seek a redetermination of deficiencies in income tax as follows:

                                              1946      1947

  #32931    Charlotte Brown Jacobs .....    $302.10    $397.42
  #32933    Percy R. Jacobs ............     709.94     773.74

The sole issue concerns the deductibility of payments made by petitioners' partnership during the taxable years to...

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