CURLEY v. COMMISSIONER

Docket No. 6534-74.

35 T.C.M. 1798 (1976)

T.C. Memo. 1976-398

George M. Curley and Elsie A. Curley v. Commissioner.

United States Tax Court.

Filed December 28, 1976.


Attorney(s) appearing for the Case

Steven N. Fischer, for the petitioners. Alan J. Garfunkel, for the respondent.


Memorandum Opinion

TANNENWALD, Judge:

Respondent determined the following deficiencies in petitioner's Federal income tax:

      Year               Deficiency

      1968 ............. $ 5,460.75
      1969 .............  18,329.94

Because of petitioners' concessions, only one issue remains for our consideration, namely, whether a $10,000 lump-sum payment in 1968 to the former wife of...

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