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ROWAN v. COMMISSIONER

Docket No. 21439.

22 T.C. 865 (1954)

ALBERT L. ROWAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 13, 1954.

Attorney(s) appearing for the Case

S. L. Mayo, Esq., and J. Edwin Fleming, Esq., for the petitioner.

J. Clifton Maxwell, Esq., for the respondent.

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

Year                                                 Deficiency

1943 --------------------------------------------   $1,010.61
1944 --------------------------------------------    1,023.82
1945 --------------------------------------------      901.51

The deficiency for 1943 is due to three adjustments made by the Commissioner which were as follows...

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