Harroun v. Commissioner

Ray Harroun v. Commissioner.

Harroun v. Commissioner

Docket No. 5869.

United States Tax Court

1945 Tax Ct. Memo LEXIS 117; 4 T.C.M. (CCH) 780; T.C.M. (RIA) 45252;

July 20, 1945

Douglas D. Felix, Esq., Congress Bldg., Miami, Fla., for the petitioner. F. L. Van Haaften, Esq., for the respondent.

MELLOTT

Memorandum Findings of Fact and Opinion

MELLOTT, Judge: The Commissioner made several adjustments to the net income disclosed by petitioner's return for the calendar year 1941 and determined a deficiency in income tax in the amount of $6,354.85. Some of the adjustments are not contested.

The pleadings, as…