Goodwin v. Commissioner

Charles F. Goodwin and Jennie Goodwin v. Commissioner.

Goodwin v. Commissioner

Docket Nos. 3344, 3343.

United States Tax Court

1944 Tax Ct. Memo LEXIS 89; 3 T.C.M. (CCH) 1080; T.C.M. (RIA) 44321;

October 9, 1944

Allan Pretzman, Esq., for the petitioners. John H. Pigg, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: These proceedings have been consolidated for hearing.

In Docket No. 3343, respondent determined deficiencies in the income tax of petitioner, Jennie Goodwin, for the calendar years 1939 and 1941 of $38.09 and $42.30, respectively. The deficiencies…