Richards v. Commissioner

Emerson Richards v. Commissioner.

Richards v. Commissioner

Docket No. 112321.

United States Tax Court

1943 Tax Ct. Memo LEXIS 51; 2 T.C.M. (CCH) 1005; T.C.M. (RIA) 43487;

November 22, 1943

Emerson Richards, Schwehm Bldg., Atlantic City, N.J., pro se. John W. Edwards, Esq., for the respondent.

HILL

Memorandum Opinion

HILL, Judge: This proceeding involves an income tax deficiency for the calendar year 1940 in the amount of $783.41. Two adjustments give rise to respondent's determination, namely, an addition to income of an unreported legal fee of $2,740.06, and a disallowance of a claimed $3,800 loss.…