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PETERSON v. COMMISSIONER

Docket No. 3411.

4 T.C.M. 346 (1945)

Charley W. Peterson v. Commissioner.

United States Tax Court.

Entered March 30, 1945.

Attorney(s) appearing for the Case

Francis D. Lee, Esq., for the petitioner. Loyal E. Keir, Esq., and Harlow King. Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent has determined deficiencies in the petitioner's income tax for the years 1940 and 1941 in the respective amounts of $6,690.96 and $14,525.02. The only issue presented is the correctness of the respondent's determination of the value of the petitioner's closing inventory of cattle for each of the years.

Findings of Fact

The petitioner is a resident of Atkinson, Holt County...

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