HUMPHREYS v. COMMISSIONER

Docket No. 77861.

20 T.C.M. 41 (1961)

T.C. Memo. 1961-9

Herbert Humphreys and Wilda Humphreys, Husband and Wife v. Commissioner.

United States Tax Court.

Filed January 23, 1961.


Attorney(s) appearing for the Case

Edward J. Lawler, Esq., Sterick Building, Memphis, Tenn., for the petitioners. Hart H. Spiegel, Esq., for the respondent.


Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined income tax deficiencies against the petitioners for 1954 and 1955 in the amounts of $22,947.46 and $16,427.40. The only issue that need be decided is whether the petitioner is entitled to deductions for amortization of bond premiums. The facts have been submitted by a stipulation which is adopted as the findings of fact. The returns for the taxable years were filed with the district director...

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