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SMITH v. COMMISSIONER

Docket No. 35274.

12 T.C.M. 131 (1953)

Annie B. Smith v. Commissioner.

United States Tax Court.

Entered February 12, 1953.

Attorney(s) appearing for the Case

Elmer B. Hodges, Esq., 1015 Bryand Building, Kansas City, Mo., for the petitioner. Everett E. Smith, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income taxes for the years and in the amounts as follows:

  Year         Amount

  1943 ...... $ 97.92
  1944 ......  708.90
  1945 ......  756.83

The year 1942 is involved by reason of the Current Tax Payment Act of 1943.

The issues presented are (1) whether the payment of the sum of $50,000, which petitioner...

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