1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 19 T.C.M.
  5. 19 T.C.M. 635 (1960)
 

HAMEL v. COMMISSIONER

Docket Nos. 77713, 77714.

19 T.C.M. 635 (1960)

T.C. Memo. 1960-121

Jack Hamel v. Commissioner. Jack Hamel and Jane Hamel v. Commissioner.

United States Tax Court.

Filed June 8, 1960.

Attorney(s) appearing for the Case

Fred S. Ball, Jr., Esq., First National Bank Building, Montgomery, Ala., for the petitioners. Homer F. Benson, Esq., for the respondent.

Memorandum Opinion

PIERCE, Judge:

The Commissioner determined deficiencies in income tax for the years 1956 and 1957 in the respective amounts of $970.67 and $2,327.21. The cases were consolidated for trial.

The sole issue for decision is whether the net increases in petitioner's credit balance of an automobile dealer's reserve account, composed only of that portion of a finance company's charges...

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