1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 15 T.C.M.
  5. 15 T.C.M. 709 (1956)
 

BROWN v. COMMISSIONER

Docket No. 55699.

15 T.C.M. 709 (1956)

T.C. Memo. 1956-141

M. J. Brown and Bessie I. Brown v. Commissioner.

United States Tax Court.

Filed June 19, 1956.

Attorney(s) appearing for the Case

M. J. Brown, pro se, 216-A South Main Street, Hillsboro, Ill. Joseph C. Crawford, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income tax for 1948 in the amount of $5,591.02. One of the Commissioner's determinations is not contested, namely, the disallowance of a deduction of $10,000 for an alleged loss. The questions to be decided are as follows: (1) Whether the amount of $19,549.31 received in 1948 by the petitioner, M. J. Brown, in connection with a sale of certain coal rights is taxable as ordinary income...

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