Charley W. Peterson v. Commissioner

Charley W. Peterson v. Commissioner.

Charley W. Peterson v. Commissioner

Docket No. 3411.

United States Tax Court

1945 Tax Ct. Memo LEXIS 253; 4 T.C.M. (CCH) 346; T.C.M. (RIA) 45108;

March 30, 1945

Francis D. Lee, Esq., for the petitioner. Loyal E. Keir, Esq., and Harlow King. Esq., for the respondent.

TURNER

Memorandum Findings of Fact and Opinion

TURNER, Judge: The respondent has determined deficiencies in the petitioner's income tax for the years 1940 and 1941 in the respective amounts of $6,690.96 and $14,525.02. The only issue presented is the correctness of the respondent's determination of the…