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SMITH v. COMMISSIONER

Docket No. 19044.

8 T.C.M. 1041 (1949)

W. C. Smith v. Commissioner.

United States Tax Court.

Entered November 30, 1949.

Attorney(s) appearing for the Case

Kent H. Meyers, Esq., and Bert D. Bradley, Esq., for the petitioner. William R. Bagby, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined deficiencies in petitioner's income tax of $854.91 for the year 1943 and $147.86 for the year 1944. The year 1942 is involved because of the provisions of the Current Tax Payment Act of 1943. Some of the adjustments which the Commissioner made in his determination of the deficiencies are not contested.

Petitioner in his petition alleges that the Commissioner in his determination of the...

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