HAROLD v. COMMISSIONER

Docket No. 78343.

34 T.C. 528 (1960)

HAROLD K. AND VERDA MEYER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 21, 1960.


Attorney(s) appearing for the Case

Francis J. Butler, Esq., for the petitioners.

Wilford H. Payne, Esq., for the respondent.


The Commissioner has determined a deficiency in petitioners' income tax for the year 1955 of $1,327.02. The deficiency is due to three adjustments made by the Commissioner to the income reported by petitioners on their return. These adjustments are:

(a) Royalties -------------------------------     $28.41
(b) Loss on sale of personal residence ------   2,588.98
(c) Legal fees ------------------------------     115.00

Petitioners do not contest adjustment...

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