1. Home
  2. Browse Decisions
  3. T.C.
  4. 36 T.C.
  5. 36 T.C. 443 (1961)
 

LEROY JEWELRY COMPANY, INC. v. COMMISSIONER

Docket No. 84181.

36 T.C. 443 (1961)

LEROY JEWELRY COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 26, 1961.

Attorney(s) appearing for the Case

Jack White, Esq., for the petitioner.

Wallace M. Wright, Esq., for the respondent.

DRENNEN, Judge:

Respondent determined deficiencies in petitioner's income tax for its fiscal years ending June 30, 1956 and 1957, in the amounts of $2,145.36 and $22,437.93, respectively, and an addition to tax for the fiscal year 1957 in the amount of $1,121.90 under the provisions of section 6653(a) of the Internal Revenue Code of 1954. The parties have stipulated the amount of the deficiency for each year and the amount of the addition to tax for the fiscal...

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