Schwartz v. Commissioner

Emanuel Schwartz v. Commissioner.

Schwartz v. Commissioner

Docket No. 12507.

United States Tax Court

1949 Tax Ct. Memo LEXIS 254; 8 T.C.M. (CCH) 226; T.C.M. (RIA) 49055;

February 28, 1949

Daniel A. Taylor, Esq., Joseph B. Crowley, Esq., 105 W. Adams St., Chicago, Ill., and James R. Bansley, C.P.A., 128 N. Wells St., Chicago, Ill., for the petitioner. Jackson L. Boughner, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY, Judge: This proceeding involves a deficiency of $26,175.42 in income tax for the year 1943. The issue is whether the respondent erred in determining that…