May, Stern & Co. v. Commissioner

May, Stern and Company v. Commissioner.

May, Stern & Co. v. Commissioner

Docket No. 9595.

United States Tax Court

1946 Tax Ct. Memo LEXIS 81; 5 T.C.M. (CCH) 806; T.C.M. (RIA) 46223;

September 17, 1946

Louis Caplan, Esq., 1124 Frick Bldg., Pittsburgh, Pa., for the petitioner. R. Bruce Jones, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: Respondent has determined deficiencies in income tax for the fiscal years ended January 31, 1941, 1942, 1943, and 1944, in the respective amounts of $1,069.28, $5,034.24, $619.20, and $1,454.65. Also, the respondent has…