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CARPENTER v. COMMISSIONER

Docket No. 12872.

10 T.C. 64 (1948)

LAWRENCE W. CARPENTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 13, 1948.

Attorney(s) appearing for the Case

Lee Loevinger, Esq., for the petitioner.

T. A. Steele, Jr., Esq., for the respondent.

The respondent determined a deficiency in Federal income and victory tax for the taxable year ended December 31, 1943, in the amount of $4,526.26. Two questions are involved:

(1) Under the provisions of the Current Tax Payment Act of 1943, for the purpose of determining the correct income and victory tax liability for the calendar year 1943, does section 275 (a) of the Internal Revenue Code prevent the Commissioner from adjusting petitioner's income tax liability...

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