Novak v. Commissioner
United States Tax Court
Upon the facts as stipulated, held, (1) petitioners may use the tax table provided in section 400, Supplement T, chapter 1, of the Internal Revenue Code, as amended by section 5 (a) of the Individual Income Tax Act for 1944, in determining the tentative tax prescribed by section 108 (b) (2) (B) of the code, as amended by section 108 of the Revenue Act of 1943; and (2) petitioners' contentions that nothing should be added to their tax liability for their taxable year 1943…
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Upon the facts as stipulated, held, (1) petitioners may use the tax table provided in section 400, Supplement T, chapter 1, of the Internal Revenue Code, as amended by section 5 (a) of the Individual Income Tax Act for 1944, in determining the tentative tax prescribed by section 108 (b) (2) (B) of the code, as amended by section 108 of the Revenue Act of 1943; and (2) petitioners' contentions that nothing should be added to their tax liability for their taxable year 1943 (fiscal year ended October 31, 1944) by reason of section 6 of the Current Tax Payment Act of 1943 are without merit. T. D.…
1Opinion of the Court
OPINION.
Black, Judge:
In these proceedings, which were consolidated, the respondent determined deficiencies in income tax for the taxable year ended October 31,1944, against petitioner C. Ray Novak in the amount of $196.08 and against petitioner Dorothy Novak in the amount of $193.
The parties have stipulated that the issues to be determined in these proceedings may be stated as follows:
A. Whether for the fiscal year ended October 31, 1944, the petitioners may use the tax table provided in section 400, Supplement T, chapter 1, of the Internal Revenue Code, as amended by section 5 (a) of the…
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