CAMPBELL v. COMMISSIONER

Docket No. 35344.

12 T.C.M. 699 (1953)

Alfred Campbell v. Commissioner.

United States Tax Court.

Entered June 19, 1953.


Attorney(s) appearing for the Case

Thomas R. McAllister, Esq., for the petitioner. Peter K. Nevitt, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner determined deficiencies in income tax of $197 for 1948 and $233.40 for 1949. The only issue for decision is whether the petitioner furnished over half of the support of his two minor sons Richard and Thomas Campbell for 1948 and 1949.

Findings of Fact

The petitioner resided in Michigan during the taxable years here involved. The returns for the years involved were filed...

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