DEES v. COMMISSIONER

Docket Nos. 81908-81910, 82404.

21 T.C.M. 833 (1962)

T.C. Memo. 1962-153

Elsie L. Dees, et al. v. Commissioner.

United States Tax Court.

Filed June 26, 1962.


Attorney(s) appearing for the Case

Donald L. Wilson, Esq., Robert Mueller, Esq., Perry Brooks Bldg., Austin, Tex., A. E. Brooks, Esq., Fort Worth Nat'l Bank Bldg., Fort Worth, Tex., and K. G. Tarlton, Esq., for the petitioners. E. John Eagleton, Esq., Roy E. Graham, Esq., and Allen T. Akin, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in the income tax of W. W. Dees and Elsie L. Dees in the amounts of $36,972.62 and $88,692.63 for the years 1953 and 1954, respectively, and additions to the tax for 1953 under sections 294(d)(1)(A) and 294(d)(2) of the Internal Revenue Code of 1939 in the respective amounts of $3,646.80 and $2,431.18. For 1955 respondent determined a deficiency in income tax of W. W...

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