EARL v. COMMISSIONER

Docket No. 110850.

2 T.C.M. 173 (1943)

Craig Earl v. Commissioner.

United States Tax Court.

Entered May 25, 1943.


Attorney(s) appearing for the Case

William J. Reinhart, Jr., Esq., 63 Wall St., New York City, for the petitioner. Walt Mandry, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEECH, Judge:

Respondent determined deficiencies in income taxes for years and in amounts as follows:

------------------------------------------
  Year                           Amount
------------------------------------------
  1937 ....................    $1,021.70
  1938 ....................     6,362.07
  1939 ....................     5,763.63

In reporting his income for the above...

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