Meier v. Commissioner

Frank E. Meier v. Commissioner.

Meier v. Commissioner

Docket No. 3207.

United States Tax Court

1945 Tax Ct. Memo LEXIS 281; 4 T.C.M. (CCH) 268; T.C.M. (RIA) 45081;

February 28, 1945

John C. Veatch, Esq., Yeon Bldg., Portland, Ore., for the petitioner. Earl C. Crouter, Esq., for the respondent.

MELLOTT

Memorandum Opinion

MELLOTT, Judge: Petitioner, a resident of Oregon, filing his income tax returns on a cash basis with the collector of internal revenue for that district, assails a deficiency in income tax for the calendar year 1940 in the amount of $6,880.18 and claims he has made an overpayment in…