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BAEHRE v. COMMISSIONER

Docket No. 18821.

15 T.C. 236 (1950)

HERMAN FREDERICK BAEHRE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 20, 1950.

Attorney(s) appearing for the Case

Leonard L. Scott, Esq., for the petitioner.

Stanley B. Anderson, Esq., for the respondent.

This proceeding involves a deficiency in income and victory tax for the year 1943 in the amount of $651.57 and a deficiency in income tax for the year 1944 in the amount of $568.88. The year 1942 is involved because of the Current Tax Payment Act of 1943. Petitioner claims a refund of $238.62 representing income taxes paid for the year 1942. In denying this claim for refund the Commissioner stated in his deficiency notice as follows:

Your claim for refund for the...

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