Koehrer v. Commissioner

John Koehrer, by the Union National Bank of Pittsburgh, His Guardian v. Commissioner.

Koehrer v. Commissioner

Docket No. 2579.

United States Tax Court

1945 Tax Ct. Memo LEXIS 292; 4 T.C.M. (CCH) 219; T.C.M. (RIA) 45068;

February 15, 1945

George L. Eynon, Esq., Union Nat. Bldg., Pittsburgh, Pa., for the petitioner. Richard L. Shook, Esq., for the respondent.

LEECH

Memorandum Findings of Fact and Opinion

LEECH, Judge: This proceeding seeks a redetermination of deficiencies in income tax for the years 1939 and 1940 in the respective amounts of $1,106.70 and $1,470.01. The issues are: (1) whether all the…