Hoile v. Commissioner

John Reginald Hoile v. Commissioner.

Hoile v. Commissioner

Docket No. 621.

United States Tax Court

1945 Tax Ct. Memo LEXIS 291; 4 T.C.M. (CCH) 247; T.C.M. (RIA) 45074;

February 17, 1945

A. John Pfeiffer, C.P.A., 1316 Washington St., Columbia, S.C., for the petitioner. F. L. Van Haaften, Esq., for the respondent.

TURNER

Memorandum Findings of Fact and Opinion

TURNER, Judge: The respondent determined deficiencies of $1,576.29 and $2,704.46 in the petitioner's income tax for 1939 and 1940, respectively.

The issues presented are the correctness of the respondent's action (1) in determining that the income…