Fowler v. Commissioner

Francis E. Fowler, Jr. v. Commissioner.

Fowler v. Commissioner

Docket No. 5850.

United States Tax Court

1945 Tax Ct. Memo LEXIS 193; 4 T.C.M. (CCH) 520; T.C.M. (RIA) 45176;

May 16, 1945

Jerome F. Duggan, Esq., for the petitioner. Gene W. Reardon, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: By this proceeding petitioner seeks a redetermination of deficiencies in his income tax for the years 1939, 1940, and 1941, in the amounts of $523.11, $19,588.81, and $64,639.38, respectively.

Petitioner has conceded all the assignments of error for the taxable year 1939, and…