LOGAN v. COMMISSIONER

Docket No. 2887-67.

28 T.C.M. 554 (1969)

T.C. Memo. 1969-103

Frank A. Logan and Margaret S. Logan v. Commissioner.

United States Tax Court.

Filed May 20, 1969.


Attorney(s) appearing for the Case

Frank A. Logan, pro se., 504 Kentucky Home Life Bldg., Louisville, Ky. Aleksandrs V. Laurins and Frederick W. Kreig, for the respondent.


Memorandum Opinion

TANNENWALD, Judge:

In its opinion filed on December 26, 1968, the Court directed that decision be entered under Rule 50. [Dec. 29,282] 51 T. C. at p. 488. Both parties have filed computations pursuant to this direction.

As a result of the Court's decision, $4,000 of the amount received by petitioner Frank A. Logan (hereinafter "petitioner") in 1961 should be reported as ordinary income, and both computations so provide. Of this...

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