Emmett v. Commissioner

Robert A. Emmett v. Commissioner.

Emmett v. Commissioner

Docket No. 26765.

United States Tax Court

1952 Tax Ct. Memo LEXIS 343; 11 T.C.M. (CCH) 57; T.C.M. (RIA) 52014;

January 25, 1952

Waldo K. Greiner, Esq., 1603 Ford Bldg., Detroit, Mich., and Fred J. Schumann, Esq., for the petitioner. Norment Custis, Esq., for the respondent.

TIETJENS

Memorandum Findings of Fact and Opinion

TIETJENS, Judge: Respondent determined the following deficiencies in petitioner's taxes:

INCOME TAX

Year

Deficiency

1941

$16,962.72

1944

18,846.98

1945

13,954.68

1946

5,265.99

1947

14,196.09

INCOME AND VICTORY TAX

1943

46,379.64

The question is…