Seligmann v. Commissioner of Internal Revenue

MAJOR, Chief Judge.

This is a petition to review a decision of the Tax Court which sustained the action of the Commissioner of Internal Revenue in determining a deficiency in petitioner’s personal income tax for the taxable year 1943. By reason of the provisions of the Current Tax Payment Act of 1943, the taxable year of 1942 is also involved, with a deficiency determined against petitioner upon the same-basis as that employed for the year 1943. The Commissioner’s determination resulted by adding $1,817.00 for the year 1942, and $1,864.00 for the year 1943, to the amount of income reported by…