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COWLES v. COMMISSIONER

Docket No. 6001.

6 T.C. 14 (1946)

ALFRED COWLES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 9, 1946.

Attorney(s) appearing for the Case

William N. Haddad, Esq., for the petitioner.

Harold H. Hart, Esq., for the respondent.

This proceeding involves the determination by the respondent of a deficiency of $1,535.89 in petitioner's income tax for the calendar year 1941.

The deficiency results from two adjustments made by the respondent to the net income as disclosed by petitioner's return. Petitioner does not contest these adjustments, but claims that instead of a deficiency he is due a refund of $578.99, and he assigns as error the following:

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