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MICKLETHWAIT v. COMMISSIONER

Docket Nos. 111351, 111485.

2 T.C.M. 223 (1943)

Oscar R. Micklethwait and Laura A. Micklethwait, husband and wife v. Commissioner. Frank E. Wood v. Commissioner.

United States Tax Court.

Entered June 8, 1943.

Attorney(s) appearing for the Case

Milton H. Schmidt, Esq., for the petitioners. Melvin S. Huffaker, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

In Docket No. 111351, Oscar R. and Laura A. Micklethwait, the copy of the notice of deficiency attached to the petition shows that a deficiency in the amount of $437.62 was determined for the years 1938, 1939 and 1940. No copy of the statement which was attached to the notice of deficiency was submitted as part of the petition or at any time during the hearing. In their petition, the petitioners state that the taxes...

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