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CLOVER v. COMMISSIONER

Docket No. 99144.

1 T.C.M. 212 (1942)

J. B. Clover v. Commissioner.

United States Tax Court.

Entered December 10, 1942.

Attorney(s) appearing for the Case

George G. Witter, Esq., Citizens Nat'l Bank Bldg., Los Angeles, Calif., for the petitioner. Samuel Taylor, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined an income tax deficiency of $545.36 for 1934 and an income tax deficiency of $13,130.24 and a penalty of $6,565.12 for 1935. Petitioner assails the determination of gain in the condemnation of water rights.

Findings of Fact

Petitioner, a construction engineer, is a resident of Los Angeles, California, and filed his income tax returns for 1934 and 1935 in the Sixth District of California...

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