Erdman v. Commissioner

Estelle Pardee Erdman v. Commissioner. Charles R. Erdman v. Commissioner.

Erdman v. Commissioner

Docket Nos. 4699, 4700.

United States Tax Court

1946 Tax Ct. Memo LEXIS 279; 5 T.C.M. (CCH) 63; T.C.M. (RIA) 46038;

January 25, 1946

Irving Riker, Esq., and Thorpe Nesbit, Esq., for the petitioners. Robert S. Garnett, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY, Judge: These cases were consolidated for hearing and report, and involve deficiencies in income tax as follows:

Docket No. 4699

Docket No. 4700

1939

$ 5,841.27

1939

$30.10

1940

7,305.22

1941

15,826.55

The questions raised…