McDONALD v. COMMISSIONER

Docket No. 43227.

23 T.C. 1091 (1955)

JAMES M. McDONALD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 31, 1955.


Attorney(s) appearing for the Case

Philip M. Aitken, Esq., for the petitioner.

S. Jarvin Levison, Esq., for the respondent.


The Commissioner has determined the following deficiencies in petitioner's income tax:

Year                                            Deficiency

1944 ----------------------------------------   $59,927.24
1945 ----------------------------------------    45,908.37

For each of the years involved the Commissioner determined that "all cattle sold by you [petitioner] which were less than twenty-four months of age at the date of sale were...

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