Ryan v. Commissioner

Cornelius J. Ryan v. Commissioner. Marie U. Kearney v. Commissioner.

Ryan v. Commissioner

Docket Nos. 18642, 18643.

United States Tax Court

1949 Tax Ct. Memo LEXIS 87; 8 T.C.M. (CCH) 804; T.C.M. (RIA) 49218;

August 31, 1949

Loren C. Berry, Esq., for the petitioners. Albert J. O'Connor, Esq., for the respondent.

HARLAN

Memorandum Findings of Fact and Opinion

HARLAN, Judge: The Commissioner determined a deficiency in the income tax of Cornelius J. Ryan (Docket No. 18642) for the taxable year 1943 in the amount of $2,622.53. The Commissioner determined a deficiency in income tax of Marie U. Kearney…