DONOHUE v. COMMISSIONER

Docket No. 74002.

39 T.C. 91 (1962)

JAMES J. DONOHUE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 12, 1962.


Attorney(s) appearing for the Case

Sydney M. Eisenberg, Esq., and Andrew F. Slaby, Esq., for the petitioner.

William J. Wise, Esq., for the respondent.


FINDINGS OF FACT AND OPINION.

WITHEY, Judge:

A deficiency in the income tax of petitioner has been determined by respondent for the taxable year 1954 in the amount of $3,282.54. The issue presented is whether the respondent has erred in adding to petitioner's gross income the amount of $8,392.23 as unreported gross receipts from petitioner's operation of a business.

Such facts as have been stipulated are found as stipulated.

Petitioner...

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