PERRAULT v. COMMISSIONER

Docket Nos. 40668, 40669, 40670.

25 T.C. 439 (1955)

AINSLIE PERRAULT AND MAE FRANCES PERRAULT, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 9, 1955.


Attorney(s) appearing for the Case

Randolph E. Paul, Esq., Louis Eisenstein, Esq., James D. Fellers, Esq., and Graham Loving, Esq., for the petitioners.

John P. Higgins, Esq., for the respondent.


Respondent determined deficiencies in income taxes of petitioners and 5 per cent additions for negligence under section 293 (a) of the Internal Revenue Code of 1939 as follows:

-----------------------------------------------------------------------------------------------------
                                                 |  Doc. |               |             |  Additions
                   Petitioners                   |  No.  |     Year      | Deficiency...

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