SCOTT v. COMMISSIONER

Docket No. 102594.

2 T.C. 726 (1943)

LOIS E. SCOTT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 23, 1943.


Attorney(s) appearing for the Case

Thomas Howell Scott, Esq., for the petitioner.

J. Marvin Kelley, Esq., for the respondent.


OPINION.

DISNEY, Judge:

This case involves income taxes for the year 1936. The income tax return was filed on April 15, 1937. The only income reported was $12,721.25 under the heading of "Dividends." No explanation was given. Taxes were paid as follows:

Apr. 16, 1937 ---------------------------------------------   $178.98
June 16, 1937 ---------------------------------------------    178.25
Sept. 15, 1937 ---------------------------...

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