Clarke v. Commissioner

William A. Clarke v. Commissioner.

Clarke v. Commissioner

Docket No. 4464.

United States Tax Court

1946 Tax Ct. Memo LEXIS 295; 5 T.C.M. (CCH) 11; T.C.M. (RIA) 46002;

January 11, 1946

Henry D. O'Connor, Esq., 642 Real Estate Trust Bldg., Philadelphia 7, Pa., for the petitioner. William H. Best, Jr., Esq., for the respondent.

SMITH

Memorandum Findings of Fact and Opinion

SMITH, Judge: This proceeding is for the redetermination of deficiencies in income tax for the calendar years 1940 and 1941 in the respective amounts of $1,677.27 and $5,655.18. The petition alleges as follows:(a) The Commissioner…