Nobis v. Commissioner

Otto G. Nobis v. Commissioner.

Nobis v. Commissioner

Docket No. 983.

United States Tax Court

1943 Tax Ct. Memo LEXIS 3; 2 T.C.M. (CCH) 1189; T.C.M. (RIA) 43537;

December 31, 1943

Robert J. Allison, C.P.A., for the petitioner. Gene W. Reardon, Esq., for the respondent.

MELLOTT

Memorandum Opinion

MELLOTT, Judge: Several adjustments were made to the net income shown by petitioner's returns for the calendar years 1938 to 1941, inclusive, and the following deficiencies in income tax were determined:

1938

$ 266.17

1939

211.31

1940

305.98

1941

1,507.70

The sole charge of error is the inclusion in gross income of…