Potter v. Commissioner

Paul M. Potter, Lula W. Potter v. Commissioner. Frederick H. Rayfield, Mildred S. Rayfield v. Commissioner.

Potter v. Commissioner

Docket Nos. 7473, 7474.

United States Tax Court

1946 Tax Ct. Memo LEXIS 252; 5 T.C.M. (CCH) 116; T.C.M. (RIA) 46051;

February 28, 1946

Herbert Johnson, Esq., 710 Rhodes-Haverty Bldg., Atlanta 3, Ga., for the petitioners. F. L. Van Haaften, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: These proceedings are brought for a redetermination of deficiencies in tax as follows:

Petitioners

Year

Income Tax

Paul M. Potter

1940

$2,961.92

Lula W. Potter