Brick v. Commissioner

George H. Brick v. Commissioner.

Brick v. Commissioner

Docket No. 110149.

United States Tax Court

1943 Tax Ct. Memo LEXIS 335; 1 T.C.M. (CCH) 1011; T.C.M. (RIA) 43204;

April 29, 1943

Charles Kurz, C.P.A., 285 Madison Ave., New York City, for the petitioner. William G. Ruymann, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY, Judge: This proceeding involves the redetermination of an income tax deficiency of $157.24 for the year 1939. The single question presented is whether or not the petitioner was the head of a family during all of the taxable year, and therefore…