Funk v. Commissioner

Wilfred J. Funk v. Commissioner.

Funk v. Commissioner

Docket No. 111193.

United States Tax Court

1944 Tax Ct. Memo LEXIS 379; 3 T.C.M. (CCH) 100; T.C.M. (RIA) 44030;

February 7, 1944

Elden McFarland, Esq., 618 Southern Bldg., Washington, D.C., for the petitioner. Myron S. Winer, Esq., for the respondent.

HILL

Memorandum Findings of Fact and Opinion

HILL, Judge: This proceeding involves the redetermination of income tax deficiencies for the calendar years 1938, 1939 and 1940 in the respective amounts of $479.87, $19,528.68 and $27,328.01. The sole issue presented for decision is whether petitioner's…