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WOOD v. COMMISSIONER

Docket No. 4479.

6 T.C. 930 (1946)

STANLEY B. WOOD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 30, 1946.

Attorney(s) appearing for the Case

H. M. Frost, Esq., for the petitioner.

B. M. Coon, Esq., for the respondent.

OPINION.

HARLAN, Judge:

This case arose out of a deficiency determined by the respondent in the income tax of petitioner for the year 1940 in the amount of $22.42. Petitioner claims an overassessment for that year according to his petition in the amount of $101.20, but according to the claim for refund filed it is in the amount of $118.80.

The petitioner is a resident of Burbank, California. His income tax return for the year 1940 was filed...

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