1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 21 T.C.M.
  5. 21 T.C.M. 412 (1962)
 

SALLEY v. COMMISSIONER

Docket Nos. 66155, 84860.

21 T.C.M. 412 (1962)

T.C. Memo. 1962-80

Rufus C. Salley and Beulah S. Salley v. Commissioner.

United States Tax Court.

Filed April 10, 1962.

Attorney(s) appearing for the Case

Douglas W. McGregor, Esq., for the petitioners. Harold Friedman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in the income tax of petitioners as follows:

 Docket     Year              Deficiency
   No.

  66155     1954 ............ $49,838.89
  84860     1955 ............  23,109.58
            1956 ............  20,856.40

Petitioners deducted $97,919.94 in 1954, $60,888.32 in 1955, and $49,907.98 in 1956 purportedly as interest payments on loans against certain annuity...

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