1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 30 T.C.M.
  5. 30 T.C.M. 1127 (1971)
 

ESTATE OF BONNELL v. COMMISSIONER

Docket No. 3032-69.

30 T.C.M. 1127 (1971)

T.C. Memo. 1971-263

Estate of William L. Bonnell, Deceased, Mae Bonnell Penka, Executrix, and J. L. Glover, Executor v. Commissioner.

United States Tax Court.

October 12, 1971.

Attorney(s) appearing for the Case

Frazer Durrett, Jr., Jones, Bird & Howell, 4th Floor, Haas-Howell Bldg., Atlanta, Ga., Welborn B. Davis, Jr., and J. L. Glover, for the petitioner. David S. Meisel and Richard G. Holloway, for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Respondent determined a deficiency in the Federal income tax of the Estate of William L. Bonnell, hereafter called petitioner, for the period from December 1, 1965, to October 18, 1966, in the amount of $26,587.80. The issue is whether the estate received income at the time of collection of a note bearing no interest, which note had been received in a prior...

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