FLOYD v. COMMISSIONER

Docket Nos. 49815, 49816.

14 T.C.M. 835 (1955)

T.C. Memo. 1955-209

Morris E. Floyd and J. W. Floyd, also known as Jane W. Floyd v. Commissioner. Floyd and Company, Inc. v. Commissioner.

United States Tax Court.

Filed July 26, 1955.


Attorney(s) appearing for the Case

Robert M. Willan, Esq., and Charles F. Hartsock, Esq., Carew Tower, Cincinnati, Ohio, for the petitioners. John C. Calhoun, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in the income tax of Morris E. and Jane W. Floyd (hereinafter referred to collectively as petitioners) for the year 1949 in the amount of $22,809.44, and in the income tax of Floyd and Company, Inc., for the years 1949 and 1950 in the amounts of $1,673.46 and $653.56, respectively. Floyd and Company has conceded its liability...

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