Robert H. Cole v. Commissioner

Robert H. Cole v. Commissioner.

Robert H. Cole v. Commissioner

Docket No. 12760.

United States Tax Court

1948 Tax Ct. Memo LEXIS 248; 7 T.C.M. (CCH) 105; T.C.M. (RIA) 48023;

February 25, 1948

Geo. E. H. Goodner, Esq., Munsey Bldg., Washington, D.C., and Scott P. Crampton, Esq., for the petitioner. Newman A. Townsend, Jr., Esq., for the respondent.

LEMIRE

Memorandum Findings of Fact and Opinion

This case involves deficiencies in petitioner's income tax determined by the Commissioner of Internal Revenue for the calendar years 1943, 1944 and 1945, in the respective amounts of $28,754.24, $38,462.18 and…