KORAL v. COMMISSIONER

Docket No. 84854.

21 T.C.M. 608 (1962)

T.C. Memo. 1962-113

Jacob Koral and Selma Koral v. Commissioner.

United States Tax Court.

Filed May 11, 1962.


Attorney(s) appearing for the Case

Jacob Koral, pro se, 716 Ocean Pky., Brooklyn, N. Y. Robert D. Whoriskey, Esq., for the respondent.


Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax of $1,867.14 for 1955 and $759.18 for 1956 and, in so doing, added to reported income additional coupon bond interest of $2,037.50 for 1955 and $2,512.50 for 1956, making the total of such interest $3,087.50 for each year. He also made other adjustments now not contested.

The determination of the Commissioner is presumed to be correct and the burden is upon...

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