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CARPENTER v. COMMISSIONER

Docket No. 30631.

20 T.C. 603 (1953)

B. A. CARPENTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 15, 1953.

Attorney(s) appearing for the Case

Claude L. Gray, Esq., Dorothea Watson, Esq., Roe H. Wilkins, Esq., Mac Asbill, Esq., and William A. Sutherland, Esq., for the petitioner.

Ralph V. Bradbury, Jr., Esq., for the respondent.

The Commissioner determined the following deficiencies in income tax of the petitioner:

Taxable Year
ended Feb. 28                             Deficiency

1946 ----------------------------------    $1,103.40
1947 ----------------------------------     2,430.08
1948 ----------------------------------     2,450.96
1949 ----------------------------------       544.00

The issues for decision are:

1. Whether the Commissioner...

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