MELDON v. COMMISSIONER

Docket No. 30427.

13 T.C.M. 765 (1954)

T. C. Memo. 1954-120

James L. Meldon v. Commissioner.

United States Tax Court.

Filed August 12, 1954.


Attorney(s) appearing for the Case

Enoch C. Filer, Esq., 1005 Ariel Building, Erie, Pa., for the petitioner. Fortescue W. Hopkins, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income tax for the years 1945 and 1946 and a fraud penalty for 1945 as follows:

  Year            Income Tax       Penalty

  1945 ..........  $203,878.04    $101,939.02
  1946 ..........     7,911.37     .........

The issues presented are:

1. Whether the conceded amount of $226,961.54 received by petitioner...

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