Schallerer v. Commissioner of Internal Revenue

FINNEGAN, Circuit Judge.

The Tax Court of the United States redetermined income tax deficiencies against petitioner for the years 1943, 1944, 1945 and 1946, and found such deficiencies in the respective amounts of $20,490.06, $24,252.-76, $20,329.86 and $17,275.92. The case is before this court oil a petition to review the decision of the Tax Court. A partial stipulation of facts was filed. Some issues were disposed of by oral stipulation during trial in the Tax Court.

During the taxable years, the taxpayer was living with his wife, Anna J. Schal-lerer, and his only child, Grace E. Schal-lerer.…