SIMS v. COMMISSIONER

Docket Nos. 111451, 1338.

3 T.C.M. 508 (1944)

Louise Strother Sims v. Commissioner.

United States Tax Court.

Entered May 30, 1944.


Attorney(s) appearing for the Case

Homer L. Bruce, Esq., for the petitioner. Frank B. Appleman, Esq., for the respondent.


Memorandum Opinion

TURNER, Judge:

The respondent determined the following deficiencies in income tax against the petitioner:

  Docket No.             Year                  Deficiency

  1338 ..............    1937 ..............    $15,085.64
  111451 ............    1938 ..............      7,569.49
  1338 ..............    1939 ..............      6,171.94
  1338 ..............    1940 ..............      9,232.67

The principal...

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