OESTERREICH v. COMMISSIONER

Docket Nos. 32946, 32954.

12 T.C.M. 277 (1953)

Walburga Oesterreich v. Commissioner. Wilshire Holding Corporation v. Commissioner.

United States Tax Court.

Entered March 16, 1953.


Attorney(s) appearing for the Case

Richard S. Brawerman, Esq., for Walburga Oesterreich. M. D. Fraider, Esq., 242 North Canon Drive, Beverly Hills, Calif., Russell E. Parsons, Esq., and Albert Jack Chotiner, Esq., for Wilshire Holding Corporation. Donald P. Chehock, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income tax of $141.16 for 1946 against Walburga Oesterreich and deficiencies against Wilshire Holding Corporation of $1,584 in declared value excess profits tax, $3,097.83 in excess profits tax and $1,834.06 in income tax, for 1945, and $2,798.20 in income tax for 1946. The only issue for decision is whether payments made by Wilshire Holding Corporation to Walburga Oesterreich for...

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