KULJIS v. COMMISSIONER

Docket No. 79614.

20 T.C.M. 953 (1961)

T.C. Memo. 1961-191

Joseph Kuljis and Georgia Kuljis v. Commissioner.

United States Tax Court.

Filed June 28, 1961.


Attorney(s) appearing for the Case

Albert Sidney Johnston, Jr., Esq., Schwan Bldg., Biloxi, Miss., for the petitioners. D. Louis Bergeron, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined a deficiency in individual income taxes of petitioners for the year 1956 in the amount of $6,100.99.

The only issue presented for our consideration is whether payments totaling $19,000 made by petitioner Joseph Kuljis in 1956 as guarantor and endorser of commercial paper of an auto company, which became insolvent in 1956 and in which he and members of his family owned a...

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