Andrews v. Commissioner

Charles T. Andrews v. Commissioner.

Andrews v. Commissioner

Docket No. 19295.

United States Tax Court

1949 Tax Ct. Memo LEXIS 160; 8 T.C.M. (CCH) 559; T.C.M. (RIA) 49142;

June 7, 1949

Frank L. Dennis, Esq., 1744 K St., N.W., Washington, D.C., for the petitioner. Sanford M. Stoddard, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: This proceeding was brought for a redetermination of a deficiency of $387.28 in petitioner's income tax for 1944. Petitioner having conceded his error in deducting $699.71 for the payment of United States income tax and $25 for payment of…