Corrigan v. Commissioner

Laura Mac Corrigan v. Commissioner.

Corrigan v. Commissioner

Docket No. 1922.

United States Tax Court

1944 Tax Ct. Memo LEXIS 102; 3 T.C.M. (CCH) 1013; T.C.M. (RIA) 44310;

September 29, 1944

Robert W. Wheeler, Esq., 1669 Union Commerce Bldg., Cleveland, O., for the petitioner. Lawrence R. Bloomenthal, Esq., for the respondent.

LEECH

Memorandum Findings of Fact and Opinion

LEECH, Judge: Respondent has determined deficiencies in petitioner's income tax for the years and in amounts as follows:

Year

Amount

1937

$ 4,856.71

1938

2,286.13

1939

4,351.01

1940

9,248.94

1941

10,494.00

Total

$31,236.79

The issues are: (a)…