Epley v. Commissioner of Internal Revenue

HUTCHESON, Chief Judge.

Involving a deficiency in federal income and victory taxes fox the year 1943, assessed against the taxpayer, 1 a citizen of Louisiana and a veteran of World War Two, this appeal presents a single question of law for our decision.

This question is whether, under Sec. 6 (d) (1) of that act, 2 in computing the tax for 1943, for which the taxpayer was liable, “the increase in the tax for the taxable year 1943 under subsection 6(d) (1) of the Act, should be reduced by an amount equal to the amount by which the tax for the taxable year 1942 is increased by reason of the…