1. Home
  2. Browse Decisions
  3. T.C.
  4. 48 T.C.
  5. 48 T.C. 330 (1967)
 

APPLEBY v. COMMISSIONER

Docket No. 1948-66.

48 T.C. 330 (1967)

JOHN I. APPLEBY AND CAROLYN M. APPLEBY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 16, 1967.

Attorney(s) appearing for the Case

Arthur W. Moore, for the petitioners.

Frank E. Wrenick, for the respondent.

MULRONEY, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1963 and 1964 in the respective amounts of $1,002.64 and $555.13.

The only assignment of error in the petition is that respondent erred in determining that their contributions to a trust did not qualify for the additional deduction provided in section 170(b)(1)(A), I.R.C. 1954.1

...

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