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PANCAKE v. COMMISSIONER

Docket No. 24061.

10 T.C.M. 46 (1951)

Paul C. Pancake v. Commissioner.

United States Tax Court.

Entered January 17, 1951.

Attorney(s) appearing for the Case

L. E. Woods, Jr., Esq., 1000 First Huntington Nat'l Bank Bldg., Huntington, W. Va., for the petitioner. John O. Durkan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

This proceeding involves a deficiency in income tax for the calendar year 1945 in the amount of $9,896.08. The respondent has moved to file an amended answer requesting an increased deficiency in the amount of $40,588.77.

The primary issue is the fair market value on September 1, 1945 of the real and personal property located at 915-917 Fifth Avenue, Huntington, West Virginia, purchased by petitioner...

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