LEH v. COMMISSIONER

Docket Nos. 53878, 53879.

27 T.C. 892 (1957)

MARC D. LEH AND L. WAIVE LEH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DAVID E. BROWN AND CHRISTABEL H. BROWN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 11, 1957.


Attorney(s) appearing for the Case

James L. Wood, Esq., and Barton B. Beek, Esq., for the petitioners in Docket No. 53878.

David E. Brown, pro se, in Docket No. 53879.

George E. Constable, Esq., for the respondent.


The respondent determined the following deficiencies in the income tax of petitioners for the year 1950:

                                                         Deficiency

Marc D. Leh and L. Waive Leh -------------------------   $24,669.86
David E. Brown and Christabel H. Brown ---------------    25,377.04

In each of the proceedings the petitioners claim an overpayment of tax.

The sole issue is whether the amount of $183,330.50...

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