1. Home
  2. Browse Decisions
  3. T.C.
  4. 50 T.C.
  5. 50 T.C. 602 (1968)
 

WILLITS v. COMMISSIONER

Docket No. 1715-66.

50 T.C. 602 (1968)

OLIVER G. WILLITS AND MARGARET F. WILLITS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 24, 1968.

Attorney(s) appearing for the Case

Joseph W. Price 3d, for the petitioners.

Max J. Hamburger and Peter J. Picotte II, for the respondent.

The Commissioner determined deficiencies in petitioners' income tax for 1960 and 1961 in the amounts of $156,917.26 and $80,523.33, respectively. The only adjustments in controversy are those relating to the Commissioner's determination that petitioner Oliver G. Willits actually or constructively received certain trustee's commissions in the amounts of $178,887.88 in 1960 and $131,107.95 in 1961.

FINDINGS OF FACT

The stipulation of facts, along with accompanying...

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