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COOPER v. COMMISSIONER

Docket No. 20156.

15 T.C. 757 (1950)

CESKA COOPER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 30, 1950.

Attorney(s) appearing for the Case

George R. Sherriff, Esq., and George H. Reges, Esq., for the petitioner.

Sheldon V. Ekman, Esq., for the respondent.

The Commissioner has determined against petitioner deficiencies in income tax, as follows:

Year                                                        Deficiency

1943 ---------------------------------------------------   $3,701.73
1944 ---------------------------------------------------    4,168.22

The adjustments upon which the deficiencies are based are explained in the deficiency notice, as follows:

Explanation of Adjustments...

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