Wilson John Fisher v. Commissioner of Internal Revenue

FINNEGAN, Circuit Judge.

Petitioner, Fisher, invokes our jurisdiction under §§ 7482, 7483, Internal Revenue Act of 1954, 1 for review of a Tax Court decision, adverse to him and reported as Fisher v. Commissioner, 1954, 23 T.C. 218. Deficiencies in income tax for the taxable years 1947, 1948 and 1949 were entered by the Tax Court, against taxpayer Fisher, in the respective amounts of $801.88, $739.72 and $651.72.

Factually 2 this case presents little difficulty. Actually this taxpayer’s real problem and ultimate relief, and for that matter of others similarly situated, lies at the policy-making…