HAMMONS v. COMMISSIONER

Docket No. 31518.

12 T.C.M. 1318 (1953)

Marshall J. and Edith M. Hammons v. Commissioner.

United States Tax Court.

Entered November 24, 1953.


Attorney(s) appearing for the Case

Malcolm E. Rosser, Esq., for the petitioners. John P. Higgins, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

RAUM, Judge:

The respondent determined a deficiency in the income tax of petitioners for the year 1948 in the amount of $284.60.

In their petition, the petitioners assign as error the disallowance by the respondent of certain deductions taken in a joint income tax return filed by them for the year 1948 with the collector of internal revenue for the district of Oklahoma, and the use by the respondent of 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