SCHAIRER v. COMMISSIONER

Docket No. 8971.

9 T.C. 549 (1947)

OTTO SORG SCHAIRER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 30, 1947.


Attorney(s) appearing for the Case

John F. Costelloe, Esq., and Kenneth W. Gemmill, Esq., for the petitioner.

Ellyne E. Strickland, Esq., for the respondent.


This proceeding contests the respondent's determination of a deficiency of $10,692.97 in income and victory tax for the calendar year 1943. As set out and explained in a statement attached to the deficiency notice, the deficiency is due to "Adjustments to Net Income" as follows:

                                                Income Tax   Victory Tax
                                                Net Income   Net Income
                                    ...

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