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KERSHAW v. COMMISSIONER

Docket No. 39326.

12 T.C.M. 1051 (1953)

Royce Kershaw v. Commissioner.

United States Tax Court.

Entered September 16, 1953.

Attorney(s) appearing for the Case

Fred S. Ball, Jr., Esq., for the petitioner. R. B. Wallace, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined deficiencies in petitioner's income tax as follows:

  Year    Deficiency

  1943 ...................    $ 7,408.11
  1944 ...................     11,724.46

The deficiency for 1943 is due to adjustment "(a) Partnership income $14,558.79" and is explained in the deficiency notice as follows:

"Taxable Year Ended December 31, 1942 * * * "(a...

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