ESTATE OF ENGWALL v. COMMISSIONER

Docket No. 45018.

15 T.C.M. 29 (1956)

T.C. Memo. 1956-6

Estate of John H. Engwall, Deceased, Stina Carlson and Oscar Jacobson, Co-Administrators v. Commissioner.

United States Tax Court.

Filed January 16, 1956.


Attorney(s) appearing for the Case

R. C. Pierce, Esq., 10 LaSalle Street, Chicago, Ill., for the petitioners. J. Bruce Donaldson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income taxes of petitioner's decedent, and delinquency penalties for the years and in the amounts as follows:

                                    Penalty Under
    Year              Income Tax    Section 291(a)

    1939 ...........  $   459.99      $ 115.00
    1940 ...........      530.50        132.63
    1941 ...........    1,128.03        282.01
    1942 ......

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