Docket No. 43718.

13 T.C.M. 1175 (1954)

T. C. Memo. 1954-235

Paul E. Jackson and Helen A. Jackson v. Commissioner.

United States Tax Court.

Filed December 27, 1954.

Attorney(s) appearing for the Case

Murray Abrams, Esq., for the petitioners. James E. Markham, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency in petitioners' income taxes for the year 1947 in the amount of $6,853.08. The questions to be decided are (1) whether petitioners' partnership is entitled to deduct certain expenditures incurred in connection with rental property for demolition, painting and repair during the year in controversy; (2) whether petitioners' partnership incurred a deductible loss due to...

Let's get started


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