1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 13 T.C.M.
  5. 13 T.C.M. 568 (1954)
 

DUNLAP v. COMMISSIONER

Docket No. 22367.

13 T.C.M. 568 (1954)

T. C. Memo. 1954-75

Frank S. Dunlap v. Commissioner.

United States Tax Court.

Filed June 25, 1954.

Attorney(s) appearing for the Case

Clyde W. Key, Esq., 1408 Bank of Knoxville Building, Knoxville, Tenn., for the petitioner. S. Earl Heilman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent has determined deficiencies in petitioner's income tax in the amounts of $21,444.77 for 1943, $18,121.93 for 1944, and $14,528.52 for 1945. The sole issue for decision is whether petitioner's wife was a partner for Federal income tax purposes in the business conducted under the name of Dunlap Trunk & Leather Shop during the years 1942, 1943...

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