Cullen v. Commissioner

Thomas Ward Cullen v. Commissioner.

Cullen v. Commissioner

Docket No. 794.

United States Tax Court

1944 Tax Ct. Memo LEXIS 183; 3 T.C.M. (CCH) 686; T.C.M. (RIA) 44229;

July 15, 1944

Edward K. Hanlon, Esq., for the petitioner. Walt Mandry, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY, Judge: These proceedings involve income taxes for the calendar years 1938, 1939, and 1940. The petition herein was filed for the purpose of redetermining the following deficiencies: $1,702.40 (1938), $1,799.56 (1939), and $21,726.69 (1940). The Commissioner in his deficiency notice…