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GERRISH v. COMMISSIONER

Docket No. 29807.

10 T.C.M. 778 (1951)

Harry A. Gerrish v. Commissioner.

United States Tax Court.

Entered August 20, 1951.

Attorney(s) appearing for the Case

Llewellyn A. Luce, Esq., 937 Munsey Bldg., Washington, D. C., for the petitioner. John E. Mahoney, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in petitioner's income tax for the calendar years 1943 and 1944 in the amounts of $8,201 and $11,955.35, respectively. The questions are:

1. Did respondent's letter of May 10, 1950, determine a deficiency in petitioner's income tax liability for the calendar years 1943 and 1944?

2. Are assessment and collection...

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