Letts v. Commissioner

Arthur Letts, Jr. v. Commissioner.

Letts v. Commissioner

Docket Nos. 110519, 111016.

United States Tax Court

1944 Tax Ct. Memo LEXIS 283; 3 T.C.M. (CCH) 377; T.C.M. (RIA) 44126;

April 20, 1944

Wellman P. Thayer, Esq., 1104 Pacific Mutual Bldg., Los Angeles, Calif., for the petitioner. W. Frank Gibbs, Esq., for the respondent.

TURNER

Memorandum Opinion

TURNER, Judge: The respondent has determined deficiencies in income tax against the petitioner for the years 1939 and 1940 in the amounts of $1,096.34 and $2,141.40, respectively. The principal question is whether the petitioner is taxable on the entire…