Dourif v. Commissioner

Henry Dourif v. Commissioner.

Dourif v. Commissioner

Docket No. 110376.

United States Tax Court

1943 Tax Ct. Memo LEXIS 89; 2 T.C.M. (CCH) 909; T.C.M. (RIA) 43453;

October 9, 1943

Selden S. McNeer, Esq., and Robert L. Baughan, C.P.A., First Huntington Nat. Bank Bldg., Huntington, W. Va., for the petitioner. Philip A. Bayer, Esq., for the respondent.

SMITH

Memorandum Findings of Fact and Opinion

SMITH, Judge: This proceeding involves income tax deficiencies for 1936, 1938, and 1939 in the respective amounts of $2,109.54, $2,928.67, and $2,325.08. The only question in issue is whether the petitioner is…