HURWITZ v. COMMISSIONER

Docket No. 2469-63.

23 T.C.M. 2011 (1964)

T.C. Memo. 1964-326

Albert Hurwitz v. Commissioner.

United States Tax Court.

Filed December 18, 1964.


Attorney(s) appearing for the Case

Martin J. Resnick, for the petitioner. S.T. Reiner, for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioner's income tax for the year 1960 of $2,197. The deficiency is due to the addition to income reported on petitioner's return for the year 1960 of "(a) Settlement of claim $6,500.00." The adjustment is explained in the deficiency notice as follows:

(a) It has been determined that the sum of $6,500.00, which was part of a settlement with Kay Wheel Sales Co., your...

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