1. Home
  2. Browse Decisions
  3. T.C.
  4. 51 T.C.
  5. 51 T.C. 632 (1969)
 

WILTSE v. COMMISSIONER

Docket No. 2448-64.

51 T.C. 632 (1969)

JEROME A. WILTSE AND LILLIAN M. WILTSE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 22, 1969.

Attorney(s) appearing for the Case

Jerome A. Wiltse, pro se.

J. Earl Gardner, for the respondent.

OPINION

MULRONEY, Judge:

Respondent determined a deficiency in petitioners' 1954 income tax in the amount of $1,425.69.

Petitioner, Jerome A. Wiltse, sold his one-third interest in a two-man partnership in November of 1953. The issue here is the correct tax on the money Wiltse received in 1954 from his 1953 sale of his partnership interest.

Jerome A. Wiltse, who will be referred to as petitioner, and his wife, Lillian, reside in Santa...

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