DeLEONARDIS v. COMMISSIONER

Docket No. 51249.

14 T.C.M. 520 (1955)

T.C. Memo. 1955-140

Jerome DeLeonardis v. Commissioner.

United States Tax Court.

Filed May 31, 1955.


Attorney(s) appearing for the Case

Jerome DeLeonardis, 1512 West Taylor Street, Chicago, Ill., pro se. Andrew Kopperud, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

RAUM, Judge:

The respondent determined a deficiency in the income tax of petitioner in the amount of $370.86 for the year 1950.

The petitioner, a resident of Chicago, Illinois, was employed during 1950 by the Diamond T Motor Car and received a salary of $3,572.14. He filed his 1950 income tax return with the collector of internal revenue for the first district of Chicago. In his return he claimed dependency...

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