Express Publ. Co. v. Commissioner

Express Publishing Company v. Commissioner.

Express Publ. Co. v. Commissioner

Docket No. 112226.

United States Tax Court

1943 Tax Ct. Memo LEXIS 94; 2 T.C.M. (CCH) 859; T.C.M. (RIA) 43440;

September 30, 1943

Leroy G. Denman, Esq., 215 W. Commerce St., San Antonio, Tex., for the petitioner. Frank B. Schlosser, Esq., for the respondent.

LEECH

Memorandum Findings of Fact and Opinion

LEECH, Judge: Respondent has determined a deficiency of $2,335.44 in income tax of petitioner for the calendar year 1940. Petitioner contests the deficiency and claims an overpayment of $5,544.67 upon the ground that it is…