HOWEY v. COMMISSIONER

Docket No. 39712.

13 T.C.M. 399 (1954)

T. C. Memo. 1954-19

Mary Grace Howey v. Commissioner.

United States Tax Court.

Filed April 30, 1954.


Attorney(s) appearing for the Case

Robert Ash, Esq., and Carl F. Bauersfeld, Esq., for the petitioner. Newman A. Townsend, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in income tax against petitioner as follows:

  Year                       Deficiency

  1947 ..................    $14,475.79
  1948 ..................     10,137.11

At the trial, petitioner moved for summary judgment on the pleadings as to the year 1947 upon the ground that the statute of limitations had expired. That motion was taken under...

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