Rialto Mining Corp. v. Commissioner

Rialto Mining Corporation v. Commissioner.

Rialto Mining Corp. v. Commissioner

Docket Nos. 6978, 8083.

United States Tax Court

1946 Tax Ct. Memo LEXIS 157; 5 T.C.M. (CCH) 519; T.C.M. (RIA) 46148;

June 25, 1946

Tom F. Carey, C.P.A., 1103 Colcord Bldg., Oklahoma City, Okla., for the petitioner. Frank B. Schlosser, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY, Judge: The respondent determined deficiencies in petitioner's income taxes of $1,582.94 and $9,317.28 for 1940 and 1942, respectively. Petitioner claims an overpayment of $4,051.32 in income taxes for 1940 and an…