1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 26 T.C.M.
  5. 26 T.C.M. 975 (1967)
 

MERRILL v. COMMISSIONER

Docket No. 7044-65.

26 T.C.M. 975 (1967)

T.C. Memo. 1967-198

Paul E. Merrill and Virginia S. Merrill v. Commissioner.

United States Tax Court.

Filed October 12, 1967.

Attorney(s) appearing for the Case

Frederick A. Johnson and Robert F. Preti, for the petitioners. Robert B. Dugan, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in income tax for the years 1961, 1962, and 1963 in the amounts of $17,474.68, $19,925.68, and $32,805.27, respectively.

Because of certain concessions by petitioners, only one issue remains for decision. Are petitioners entitled to deductions for amounts claimed to have been paid as bonuses to employees...

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