KAPLAN v. COMMISSIONER

Docket No. 107869.

1 T.C.M. 336 (1942)

Henry C. Kaplan v. Commissioner.

United States Tax Court.

Entered December 30, 1942.


Attorney(s) appearing for the Case

Maurice Austin, Esq., 60 E. 42nd St., New York City, for the petitioner. J. R. Johnston, Esq., for the respondent.


Memorandum Opinion

ARUNDELL, Judge:

A deficiency in income tax for the year 1937 has been determined in the amount of $6,066.01. The errors assigned in the original petition have been abandoned, and on May 6, 1942 petitioner paid $3,782.59, plus interest, on account of the deficiency, and thereafter filed a waiver consenting to the assessment of the portion of the deficiency thus paid. The only issue to be decided, which was raised by an amended petition...

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