Gregg v. Commissioner

Norris B. Gregg, Jr. v. Commissioner.

Gregg v. Commissioner

Docket No. 3166.

United States Tax Court

1944 Tax Ct. Memo LEXIS 120; 3 T.C.M. (CCH) 950; T.C.M. (RIA) 44295;

September 14, 1944

Gustave A. Stamm, Esq., 1018 Federal Commerce Tr. Bldg., St. Louis, Mo., for the petitioner. John E. Marshall, Esq., for the respondent.

SMITH

Memorandum Findings of Fact and Opinion

SMITH, Judge: This proceeding is for the redetermination of deficiencies in income tax for 1939, 1940, and 1941 of $7,145.53, $8,427.38, and $9,762.79, respectively. The questions in issue are (1) whether the respondent erred in…