Manne v. Commissioner

Max Manne v. Commissioner.

Manne v. Commissioner

Docket No. 4702.

United States Tax Court

1945 Tax Ct. Memo LEXIS 184; 4 T.C.M. (CCH) 557; T.C.M. (RIA) 45185;

May 28, 1945

Karol A. Korngold, Esq., 208 North Broadway, St. Louis 2. Mo., for the petitioner. Harlow B. King, Esq., for the respondent.

OPPER

Memorandum Opinion

OPPER, Judge: This proceeding is brought for a redetermination of deficiencies in petitioner's income tax for the years 1940 and 1941 in the amounts of $353.71 and $1,425.82, respectively.

The original deficiency was based on three items, one of which was not urged in the petition, and,…