Herbst v. Commissioner

Cynthia Kuser Herbst v. Commissioner.

Herbst v. Commissioner

Docket No. 109224.

United States Tax Court

1943 Tax Ct. Memo LEXIS 230; 2 T.C.M. (CCH) 361; T.C.M. (RIA) 43309;

June 26, 1943

Aaron Holman, Esq., 25 Broadway, New York City, for the petitioner. Jonas M. Smith, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY, Judge: This proceeding involves the redetermination of deficiencies in income taxes for 1937 and 1938 in the respective amounts of $5,797.96 and $2,372.81. They were determined prior to the enactment on October 21, 1942, of section 121 of the Revenue Act…