1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 23 T.C.M.
  5. 23 T.C.M. 628 (1964)
 

SNYDER v. COMMISSIONER

Docket No. 83960.

23 T.C.M. 628 (1964)

T.C. Memo. 1964-107

John I. Snyder, Jr. and Elfrida A. Snyder v. Commissioner.

United States Tax Court.

Filed April 23, 1964.

Attorney(s) appearing for the Case

Harry F. Weyher, 52 Vanderbilt Ave., New York, N. Y., and Wm. Sondericker, for the petitioners. James Q. Smith, for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined a deficiency in the petitioners' income tax for 1957 in the amount of $31,861.89. The issue is whether petitioners are entitled to a deduction of $61,289.12 in 1957 within the meaning of section 163 of the Internal Revenue Code of 1954.1

Findings of Fact

Some of the facts were stipulated and they are so found.

John I. Snyder...

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