Cohron v. Commissioner

A. M. Cohron v. Commissioner.

Cohron v. Commissioner

Docket No. 16566.

United States Tax Court

1949 Tax Ct. Memo LEXIS 206; 8 T.C.M. (CCH) 398; T.C.M. (RIA) 49101;

April 28, 1949

H. Pierce Witmer, Esq., Savings & Loan Bldg., Des Moines, Ia., for the petitioner. George E. Gibson, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: This proceeding is brought for a redetermination of a deficiency of $17,591.70 in petitioner's income tax for 1943. By reason of the Current Tax Payment Act, 1942 is also involved.

Respondent's inclusion in petitioner's income of the entire…