1. Home
  2. Browse Decisions
  3. T.C.
  4. 40 T.C.
  5. 40 T.C. 721 (1963)
 

IDE v. COMMISSIONER

Docket No. 92367.

40 T.C. 721 (1963)

CHARLES P. IDE AND MARTHA M. IDE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 5, 1963.

Attorney(s) appearing for the Case

Charles P. Ide, pro se.

Crane C. Hauser, for the respondent.

OPINION

FAY, Judge:

The respondent determined a deficiency in the petitioners' income tax for the year 1958 in the amount of $180.01.

The only issue for decision is whether payments by the U.S. Navy Department of $1,500 for tuition and books under the Naval Reserve Officers' Training Corps program on behalf of petitioners' son Charles H. Ide (hereinafter referred to as Charles), a student at Cornell University, must be considered a part of...

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