Brown v. Commissioner

Myra C. Brown v. Commissioner.

Brown v. Commissioner

Docket No. 108926.

United States Tax Court

1943 Tax Ct. Memo LEXIS 134; 2 T.C.M. (CCH) 714; T.C.M. (RIA) 43403;

August 31, 1943

J. L. Lockett, Esq., 2201 Gulf Bldg., Houston, Tex., for the petitioner. Wilford H. Payne, Esq., and L. R. Van Burgh, Esq., for the respondent.

ARNOLD

Memorandum Findings of Fact and Opinion

ARNOLD, Judge: Petitioner is an individual residing at 707 Holman Avenue, Houston, Texas. Her income tax returns for the calendar years 1937, 1938 and 1939 were filed with the collector of internal revenue for the first district of…