Harris v. Commissioner

Arletta C. Harris v. Commissioner.

Harris v. Commissioner

Docket No. 31089.

United States Tax Court

1952 Tax Ct. Memo LEXIS 103; 11 T.C.M. (CCH) 895; T.C.M. (RIA) 52258;

August 25, 1952

Junius H. Payne, Jr., Esq., 810 Guaranty Bank Bldg., Alexandria, La., for the petitioner. J. P. Crowe, Esq., and D. Z. Cauble, Jr., Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: Respondent determined deficiencies in petitioner's income taxes for the years 1945 through 1948 as follows:

Year

Amount

1945

$729.00

1946

671.00

1947

759.77

1948

847.42

Certain items have been settled by the…