HUNTER v. COMMISSIONER

Docket Nos. 94456, 94632.

44 T.C. 109 (1965)

EILEEN M. HUNTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANK H. GALEY AND INGE F. GALEY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 27, 1965.


Attorney(s) appearing for the Case

Harry B. Henderson, for the petitioners.

Marvin F. Peterson, for the respondent.


HOYT, Judge:

The Commissioner determined a deficiency in the 1957 income tax of petitioner Eileen M. Hunter in the amount of $4,311.66 and a deficiency in the 1957 income tax of petitioners Frank H. and Inge F. Galey in the amount of $12,748.14. In an amendment to his answer in the Galey case respondent alleged that petitioners in that case had a corrected basis in their remainder interest of $22,737.58; this increased the deficiency to $14,150.37. These two...

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