Loyless v. Commissioner

Augustus S. Loyless and Helen Loyless v. Commissioner.

Loyless v. Commissioner

Docket No. 105980.

United States Tax Court

1942 Tax Ct. Memo LEXIS 74; 1 T.C.M. (CCH) 131; T.C.M. (RIA) 42610;

November 25, 1942

M. E. Kilpatrick, Esq., 1045 Hurt Bldg., Atlanta, Ga., and E. D. Smith, Jr., Esq., for the petitioners. J. Marvin Kelly, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

In this proceeding respondent has determined a deficiency in petitioner's income tax liability for the year 1936 in the sum of $1,643.32. Petitioners alleged that they have overpaid their tax for that year by…