CHRISTODOULOU v. COMMISSIONER

Docket No. 75359.

21 T.C.M. 10 (1962)

T.C. Memo. 1962-4

Basil Christodoulou and Sophia Christodoulou v. Commissioner.

United States Tax Court.

Filed January 12, 1962.


Attorney(s) appearing for the Case

S. Regen Ginsburg, Esq., Philadelphia Natl. Bank Bldg., Philadelphia, Pa., for the petitioners. Albert Squire, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1951 and 1952 in the amounts of $5,167.94 and $21,216.90, respectively. Certain issues have been conceded by each of the parties, leaving for our decision the following:

1. Whether a partnership in which petitioners were partners in 1951 and 1952 properly deducted as ordinary and necessary business expenses amounts claimed...

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