1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 13 T.C.M.
  5. 13 T.C.M. 1000 (1954)
 

GUGENHEIM v. COMMISSIONER

Docket Nos. 45684, 45685.

13 T.C.M. 1000 (1954)

T. C. Memo. 1954-183

Albert Dick Gugenheim v. Commissioner. Esther Gladys Gugenheim v. Commissioner.

United States Tax Court.

Filed October 22, 1954.

Attorney(s) appearing for the Case

Wentworth T. Durant, Esq., for the petitioners. Frank C. Allen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The respondent determined a deficiency in income tax for 1947 in the amount of $3,721.41 against each of the petitioners. The whole amount of the deficiencies is not in controversy since the petitioners have agreed to assessment of a part thereof. Two issues are presented: (1) Whether a portion of the income of a partnership, A. D. Gugenheim Company, during its fiscal year ended June 30, 1947, is taxable...

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