Scheuer v. Commissioner

Sidney H. Scheuer v. Commissioner.

Scheuer v. Commissioner

Docket Nos. 108979, 109888.

United States Tax Court

1943 Tax Ct. Memo LEXIS 295; 2 T.C.M. (CCH) 118; T.C.M. (RIA) 43242;

May 21, 1943

Harry Silverson, Esq., and Charles H. Meyer, Esq., for the petitioner. Clay C. Holmes, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

These proceedings, which have been consolidated for hearing, arise from the Commissioner's determination of deficiencies in petitioner's income taxes for the years 1937, 1938 and 1939, in the respective amounts of $6,667.85, $8,846.62 and $9,810.62,…