KATZ v. COMMISSIONER

Docket No. 89514.

22 T.C.M. 769 (1963)

T.C. Memo. 1963-160

Seymour Katz and Rae Katz v. Commissioner.

United States Tax Court.

Filed June 10, 1963.


Attorney(s) appearing for the Case

Seymour Feinman for the petitioners. Eugene L. Wilpon for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioners' income tax for the year 1957 of $240. The deficiency is due to one adjustment made to the taxable income disclosed by petitioners' return and is as follows:

Unallowable deduction and additional income: (a) Exemptions........$1,200.00

The adjustment is explained in the notice of deficiency as follows:

(a) It has been determined that deductions...

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