Pitcairn v. Commissioner

Michael Pitcairn v. Commissioner. Karen Pitcairn, now Karen Pitcairn Cole v. Commissioner.

Pitcairn v. Commissioner

Docket Nos. 110684, 110685.

United States Tax Court

1942 Tax Ct. Memo LEXIS 104; 1 T.C.M. (CCH) 42; T.C.M. (RIA) 42579;

October 31, 1942

Thorpe Nesbit, Esq., 1240 Land Title Bldg., Philadelphia, Pa., for the petitioners. Paul E. Waring, Esq., for the respondent.

HILL

Memorandum Opinion

HILL, J.: These are consolidated proceedings for the redetermination of deficiencies in income tax as follows: In Docket No. 110684 a deficiency of $11,925.28, for the calendar year 1939, and in Docket No.…