Bradley v. Commissioner

Herbert E. Bradley and Mary Hastings Bradley v. Commissioner.

Bradley v. Commissioner

Docket No. 17499.

United States Tax Court

1949 Tax Ct. Memo LEXIS 185; 8 T.C.M. (CCH) 500; T.C.M. (RIA) 49121;

May 17, 1949

Herbert E. Bradley, Esq., for the petitioners. R. L. Greene, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: By this proceeding petitioners challenge respondent's determination of deficiencies in income tax as follows:

Year

Deficiency

1943

$2,615.82

1944

2,691.79

Respondent's claim for increased deficiencies in the amounts of $208.38 and $154 for the same years is…