SCHEUER v. COMMISSIONER

Docket No. 109014.

1 T.C.M. 1016 (1943)

Simon H. Scheuer v. Commissioner.

United States Tax Court.

Entered May 4, 1943.


Attorney(s) appearing for the Case

H. H. Nordlinger, Esq., 420 Lexington Ave., New York City, for the petitioner. Ellyne E. Strickland, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in petitioner's income taxes for the calendar years 1937 and 1938 in the respective amounts of $2,203.05 and $3,510.02. The petitioner contends the Commissioner erred in including in his taxable income the unpaid interest due on certain notes of 42-44 West 39th Street Corporation. As to other matters covered by the Commissioner's determination no error is alleged.

Findings...

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