BOOTH v. COMMISSIONER

Docket Nos. 111206, 112149.

3 T.C. 605 (1944)

GEORGE F. BOOTH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 14, 1944.


Attorney(s) appearing for the Case

Phillips Ketchum, Esq., and Robert S. Bowditch, Esq., for the petitioner.

James T. Haslam, Esq., for the respondent.


These consolidated proceedings seek a redetermination of deficiencies in petitioner's income tax for the calendar years 1938, 1939, and 1940, in the amounts of $10,393.84, $13,266.19, and $14,292.10, respectively. Amendments to the answers sought to increase the deficiencies for 1939 and 1940 by $7,578.21 and $7,709.39, respectively. A part of the deficiency determined for 1939 was based on the disallowance by respondent of a demolition...

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