HOWELL v. COMMISSIONER

Docket Nos. 51216, 51265, 51282.

26 T.C. 846 (1956)

JACKSON HOWELL AND VIRGINIA HOWELL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JAMES A. KENYON TRUST, JAMES A. KENYON, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. F. NORMAN PHELPS AND ALICE PHELPS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 19, 1956.


Attorney(s) appearing for the Case

Cameron B. Aiken, Esq., for the petitioners in Docket No. 51216.

Wellman P. Thayer, Esq., for the petitioners in Docket Nos. 51265 and 51282.

Mark Townsend, Esq., for the respondent.


The respondent determined the following deficiencies in the income taxes of petitioners:

                                                                Year     Amount

                                                              | 1948   $20,957.40
Jackson Howell and Virginia Howell -----------------------   <
                                                              | 1949     2,729.16

James A. Kenyon Trust, James A. Kenyon, Trustee...

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