Ligget v. Commissioner

Robert C. Ligget v. Commissioner.

Ligget v. Commissioner

Docket No. 4797.

United States Tax Court

1945 Tax Ct. Memo LEXIS 170; 4 T.C.M. (CCH) 598; T.C.M. (RIA) 45200;

June 7, 1945

Frederick H. Spotts, Esq., 2228 Land Title Bldg., Philadelphia, Pa., for the petitioner. Karl W. Windhorst, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: The respondent determined deficiencies in income tax for the years 1940 and 1941 in the respective amounts of $1,715.41 and $2,522.23. Not all of the adjustments are in dispute. The only issue relates to the disallowance by…