1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 54 T.C.M.
  5. 54 T.C.M. 1003 (1987)
 

SWEENEY v. COMMISSIONER

Docket No. 26141-86.

54 T.C.M. 1003 (1987)

T.C. Memo. 1987-550

Margaret L. Sweeney v. Commissioner.

United States Tax Court.

Filed October 28, 1987.

Attorney(s) appearing for the Case

Thomas F. Sweeney, 3300 Guardian Bldg., Detroit, Mich., for the petitioner. Roberta M. Hamm, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $4,672 in petitioner's Federal income tax for 1983. The only issue for decision is whether monthly payments to petitioner from the National Bank of Detroit in the total amount of $1,919.76 constitute gross income pursuant to section 61.1

Findings of Fact

Petitioner Margaret L. Sweeney was a resident...

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