1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 17 T.C.M.
  5. 17 T.C.M. 121 (1958)
 

CHELIUS v. COMMISSIONER

Docket No. 65057.

17 T.C.M. 121 (1958)

T.C. Memo. 1958-29

William Chelius and Mary Chelius (Wife) v. Commissioner.

United States Tax Court.

Filed February 25, 1958.

Attorney(s) appearing for the Case

Raymond T. Hyer, Esq., 79 Main Street, Port Washington, N. Y., and Philip E. Smith, Esq., for the petitioners. Emil Sebetic, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax of $22,159.02 for the year 1953 and an addition to tax of $1,628.57 under section 294(d)(2), Internal Revenue Code of 1939.

The issue with respect to the addition to tax has been conceded by the Commissioner and the only question for decision is whether petitioner Mary Chelius is properly taxable on the entire proceeds of an undivided one...

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