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BROOKS v. COMMISSIONER

Docket No. 5872.

6 T.C. 504 (1946)

LOUIS M. BROOKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 18, 1946.

Attorney(s) appearing for the Case

A. E. James, Esq., for the petitioner.

Carl A. Stutsman, Jr., Esq., for the respondent.

The Commissioner determined a deficiency of $644.91 in the petitioner's income tax for the calendar year 1940, and a deficiency of $5,899.09 in his income tax for the calendar year 1941. The petitioner filed returns for a period of ten months beginning January 1 and ending October 31, 1940, and for the twelve months ending October 31, 1941. The only issue is whether the Commissioner erred in determining the deficiencies on the basis of calendar years.

FINDINGS OF...

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