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HOGAN v. COMMISSIONER

Docket No. 111815.

3 T.C. 691 (1944)

FRANK G. HOGAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 27, 1944.

Attorney(s) appearing for the Case

Arthur McGregor, Esq., for the petitioner.

Ralph E. Smith, Esq., for the respondent.

During 1938 and 1939 petitioner resided in Los Angeles, California, and his income tax returns for those years were filed on the cash basis with the collector of internal revenue for the sixth district of California. The respondent has determined income tax deficiencies of $172.08 for 1938 and $124.86 for 1939, and the petitioner requests a redetermination thereof. The contested adjustments result from respondent's disallowance of...

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