1. Home
  2. Browse Decisions
  3. T.C.
  4. 24 T.C.
  5. 24 T.C. 174 (1955)
 

GARRY v. COMMISSIONER

Docket No. 51904.

24 T.C. 174 (1955)

JOSEPH R. GARRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 9, 1955.

Attorney(s) appearing for the Case

John W. Cragun, Esq., and Robert W. Barker, Esq., for the petitioner.

Wm. Schwerdtfeger, Esq., for the respondent.

OPINION.

WITHEY, Judge:

The respondent has determined a deficiency of $195.60 in the petitioner's income tax for 1951. Issues presented by the pleadings are the correctness of the respondent's action (1) in including in taxable income the amount of $1,528.48 representing income received from the sale of grain grown on allotted Indian lands on the Coeur d'Alene Reservation in Idaho, and (2) in failing to determine that income in the amount of $713...

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