Edwards v. Commissioner

Rowland H. Edwards v. Commissioner.

Edwards v. Commissioner

Docket No. 71257.

United States Tax Court

T.C. Memo 1959-154; 1959 Tax Ct. Memo LEXIS 93; 18 T.C.M. (CCH) 667; T.C.M. (RIA) 59154; 10 Oil & Gas Rep. 1153;

July 31, 1959

J. B. Fisher, Esq., Kanawha Valley Building, Charleston, W. Va., for the petitioner. Bart A. Brown, Jr., Esq., for the respondent.

TRAIN

Memorandum Findings of Fact and Opinion

TRAIN, Judge: Respondent determined deficiencies in income taxes of petitioner for the taxable year 1954 in the amount of $3,169.62, and for the taxable year 1955 in the amount of $9,820.11. The issues…