ESTATE OF TEEL v. COMMISSIONER

Docket No. 62637.

17 T.C.M. 513 (1958)

T.C. Memo. 1958-101

Estate of Howard Teel, Deceased, P. C. Newton, Executor v. Commissioner.

United States Tax Court.

Filed May 29, 1958.


Attorney(s) appearing for the Case

J. Elliott Busey, Esq., Walnut Park Building, Portland, Ore., and Clarence D. Phillips, Esq., for the petitioner. Wendell M. Basye, Esq., and John D. Picco, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent has determined deficiencies in the petitioner's income tax and additions to tax under section 293(a) of the Internal Revenue Code of 1939 for the indicated years as follows:

                                 Addition to tax
                   Income tax      sec. 293(a)
  Year             deficiency    I. R. C. 1939
  1950.........    $11,300.66      $ 565.03
  1951.......

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