COONEY v. COMMISSIONER

Docket No. 105907.

1 T.C.M. 264 (1942)

Charles E. Cooney v. Commissioner.

United States Tax Court.

Entered December 22, 1942.


Attorney(s) appearing for the Case

Laurence Sovik, Esq., for the petitioner. Harold D. Thomas, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax as follows:

  1932 ..........  $8,351.01
  1933 ..........   3,552.68
  1934 ..........     938.98
  1935 ..........   2,047.56

Petitioner assails the inclusion in income of amounts earned prior to the date of filing a petition in bankruptcy and the disallowance of capital losses. By affirmative answer, claim is made for a 25 per cent addition...

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