JANUSCHKE v. COMMISSIONER

Docket No. 2056-65.

48 T.C. 496 (1967)

ELSIE JANUSCHKE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 29, 1967.


Attorney(s) appearing for the Case

Robert S. Raum, for the petitioner.

William F. Chapman, for the respondent.


ARUNDELL, Judge:

Respondent determined that petitioner is liable as a transferee of assets of Norma Nathan, petitioner's daughter, for an unpaid deficiency in income tax of $2,816.88 due for the calendar year 1952, plus an addition to tax pursuant to section 293(b) of the Internal Revenue Code of 1939 of $1,408.44, plus interest as provided by law.

Petitioner has assigned two errors, as follows:

(a) The Commissioner erroneously assessed a tax...

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