Lodzieski v. Commissioner

Steve Lodzieski v. Commissioner.

Lodzieski v. Commissioner

Docket No. 3060.

United States Tax Court

1944 Tax Ct. Memo LEXIS 93; 3 T.C.M. (CCH) 1056; T.C.M. (RIA) 44326;

October 6, 1944

Harry Hemple, Esq., Detroit-Warren Road Bldg., Lakewood, O., and William H. Annat, Esq., for the petitioner. Lawrence R. Bloomenthal, Esq., for the respondent.

HILL

Memorandum Findings of Fact and Opinion

HILL, Judge: This proceeding involves income tax deficiencies for the years 1940 and 1941 in the amounts of $1,110.81 and $1,934.24, respectively. There are three issues to be considered. The first is whether payments…