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BROOKS v. COMMISSIONER

Docket No. 5871.

5 T.C.M. 181 (1946)

Malcolm G. Brooks v. Commissioner.

United States Tax Court.

Entered March 18, 1946.

Attorney(s) appearing for the Case

A. E. James, Esq., 60 Broadway, New York, N. Y., for the petitioner. Carl A. Stutsman, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies of $504.10 and $6,129.94 in the petitioner's income tax for the calendar years 1940 and 1941. The petitioner filed returns for a period of ten months beginning January 1, 1940 and ending October 31, 1940, and for the twelve months ending October 31, 1941. The only issue is whether the Commissioner erred in determining the deficiencies on the basis of calendar years.

Findings...

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