SADLER v. COMMISSIONER

Docket No. 3378.

3 T.C.M. 1285 (1944)

John E. Sadler v. Commissioner.

United States Tax Court.

Entered November 30, 1944.


Attorney(s) appearing for the Case

J. Alex Neely, Jr., Esq., Anderson, S. C., for the petitioner. Edward L. Potter, Esq., for the respondent.


Memorandum Opinion

TURNER, Judge:

The respondent has determined deficiencies in income tax against the petitioner for the years 1940 and 1941 in the respective amounts of $108.49 and $649.72. The petitioner concedes that the respondent's determination is correct in part for each year and contests only that portion of the said deficiencies which resulted from the determination that certain lots and parcels of land sold by the petitioner during the taxable...

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