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WHITE v. COMMISSIONER

Docket Nos. 36870 and 36871.

12 T.C.M. 996 (1953)

William H. White, Sr. v. Commissioner. William H. White, Sr. and Bernice H. White v. Commissioner.

United States Tax Court.

Entered August 31, 1953.

Attorney(s) appearing for the Case

James Mullen, Esq., for the petitioners. E. M. Woolf, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of income tax for 1946 in the amount of $19,907.20 against William H. White, Sr., and a deficiency for 1947 in the amount of $19,980.64 against William H. White and Bernice H. White, husband and wife. The only issue for decision is whether the Commissioner erred in holding that the cash receipts and disbursements method of accounting does not clearly reflect the business income of petitioner...

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