Duffy v. Commissioner

Clarence Duffy and Anna Duffy v. Commissioner.

Duffy v. Commissioner

Docket No. 35865.

United States Tax Court

1954 Tax Ct. Memo LEXIS 301; 13 T.C.M. (CCH) 134; T.C.M. (RIA) 54049; 3 Oil & Gas Rep. 876;

February 12, 1954

Linwood Connellee, Esq., 615 West Main Street, Ottawa, Ill., for the petitioners. Richard D. Hobbett, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: Respondent determined deficiencies in income taxes against petitioners for each of the years 1944, 1945, and 1946, as follows:

Year

Deficiency

1944

$1,641.53

1945

1,680.19

1946

1,424.24

The issues to be…