A. D. AMERISE v. COMMISSIONER

Docket No. 111766.

1 T.C. 1108 (1943)

A. D. AMERISE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 12, 1943.


Attorney(s) appearing for the Case

W. W. Arner, C. P. A., for the petitioner.

Charles P. Bagley, Esq., for the respondent.


OPINION.

DISNEY, Judge:

This case involves income taxes of $62.81 and $357.52 for the calendar years 1939 and 1940, respectively. The facts were stipulated, and we therefore find as follows:

1. Petitioner is a resident of Coral Gables, Florida. His profession is that of physician.

2. In 1937 petitioner purchased a lot at 3745 Alhambra Court, Coral Gables, Florida, and erected a residence thereon. At or about this time the residence...

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