Mahoney v. Commissioner

Joseph A. Mahoney v. Commissioner.

Mahoney v. Commissioner

Docket No. 109141.

United States Tax Court

1942 Tax Ct. Memo LEXIS 88; 1 T.C.M. (CCH) 54; T.C.M. (RIA) 42591;

November 13, 1942

R. T. Nesbitt, Esq., 725 Rhodes-Haverty Bldg., Atlanta, Ga., for the petitioner. J. Marvin Kelley, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

KERN, J.: Respondent determined a deficiency in petitioner's income tax of $60 for each of the years 1937, 1938 and 1939. The sole issue is whether petitioner, who is a married man not living with his wife because of certain conditions, is entitled to…