Coulter v. Commissioner

John M. Coulter and Lucia M. Coulter v. Commissioner.

Coulter v. Commissioner

Docket No. 20491.

United States Tax Court

1950 Tax Ct. Memo LEXIS 241; 9 T.C.M. (CCH) 248; T.C.M. (RIA) 50077;

March 23, 1950

William Wallace Booth, Esq., for the petitioners. George C. Lea, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: Respondent's determination of deficiencies of $1,425.81 in income and victory tax for 1943 and $9,591.65 in income tax for 1944 is partly in controversy. Computation of tax for 1943 involves the year 1942, under the Current Tax Payment Act of 1943.…