1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 20 T.C.M.
  5. 20 T.C.M. 1135 (1961)
 

TAFT v. COMMISSIONER

Docket Nos. 83701, 83702.

20 T.C.M. 1135 (1961)

T.C. Memo. 1961-230

John S. Taft and Virginia M. Taft v. Commissioner. John Taft Electric Company, a Corporation v. Commissioner.

United States Tax Court.

Filed August 15, 1961.

Attorney(s) appearing for the Case

William T. Selby, Esq., 790 E. Santa Clara St., Ventura, Calif., for the petitioners. Edward M. Fox, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

The respondent determined a deficiency in petitioners' 1954 income tax in Docket No. 83701 of $15,800.32 and in Docket No. 83702 of $6,311.93. The questions for decision are whether respondent correctly determined that the individual petitioners in Docket No. 83701 received a distribution from a corporation which was taxable as a dividend, and whether respondent

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