Bernheim v. Commissioner

Leonard Henly Bernheim v. Commissioner.

Bernheim v. Commissioner

Docket No. 20117.

United States Tax Court

1950 Tax Ct. Memo LEXIS 46; 9 T.C.M. (CCH) 1021; T.C.M. (RIA) 50277;

November 10, 1950

Irving B. Stewart, Esq., for the petitioner. Ellyne E. Strickland, Esq. for the respondent.

TIETJENS

Memorandum Findings of Fact and Opinion

TIETJENS, Judge: This case involves a deficiency in income tax for the calendar year 1943 in the amount of $865.75. The year 1942 also is involved in the computation of the deficiency pursuant to the Current Tax Payment Act of 1943.

Two issues are presented: (1) whether the…