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BELL v. COMMISSIONER

Docket No. 5275.

6 T.C.M. 794 (1947)

Arthur L. Bell v. Commissioner.

United States Tax Court.

Entered June 30, 1947.

Attorney(s) appearing for the Case

Howard B. Crittenden, Jr., Esq., for the petitioner. E. A. Tonjes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in income tax for the taxable year ended December 31, 1940, in the amount of $14,515.64. The adjustments made by the respondent were set out and explained in a statement attached to the deficiency notice as follows:


                       "ADJUSTMENTS TO NET INCOME

  Net income (loss) as disclosed by return...............

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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