1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 12 T.C.M.
  5. 12 T.C.M. 1103 (1953)
 

ADAMS v. COMMISSIONER

Docket Nos. 35451, 38239.

12 T.C.M. 1103 (1953)

Harold B. Adams v. Commissioner.

United States Tax Court.

Entered September 30, 1953.

Attorney(s) appearing for the Case

Lancie L. Watts, Esq., 801 Scarritt Building, Kansas City, Mo., Charles C. Shafer, Jr., Esq., and John S. Newhouse, Esq., for the petitioner. Melvin A. Bruck, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

These proceedings were consolidated for hearing and involve deficiencies and penalties as follows:

                      Docket No. 35451
                1946        1947       1948       1949
  Gift
  Tax ...    $5,401.27   $5,129.18   $2,735.72  $1,672.36
  Penalty     1,350.32    1,282.30      683.93     418.09

                      Docket No. 38239
             ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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