MARSHALL v. COMMISSIONER

Docket Nos. 49760, 49761.

14 T.C.M. 955 (1955)

T.C. Memo. 1955-237

Samuel W. Marshall, Jr. v. Commissioner. Frances McClellan Marshall v. Commissioner.

United States Tax Court.

Filed August 25, 1955.


Attorney(s) appearing for the Case

Julius H. Runge, Esq., Republic Bank Building, Dallas, Tex., for the petitioners. Graham R. E. Koch, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax and additions in the case of each petitioner as follows:

                                     Additions under
                                      sec.       sec.
  Year                Deficiency   294(d)(1)(A) 294(d)(2)

  1949 .............    $1,321.99
  1950 .............       527.04      $66.80     $40.08

The issues for decision are...

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