ROSE v. COMMISSIONER

Docket Nos. 111270, 2492.

4 T.C.M. 18 (1945)

Dave Rose v. Commissioner. David Rose v. Commissioner.

United States Tax Court.

Entered January 4, 1945.


Attorney(s) appearing for the Case

John T. Riley, Esq., and Darius F. Johnson, Esq., for the petitioner. B. M. Coon, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HILL, Judge:

The Commissioner determined deficiencies in income tax and a penalty as follows:

  Docket No.   Year                 Deficiency    Penalty

  111270     1939 ...............    $1,951.06   $1,333.37
    2492     1940 ...............     1,693.14
             1941 ...............     1,594.83

The first question, which turns on the construction of an antenuptial agreement is,...

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