WALSH v. COMMISSIONER

Docket No. 16277.

11 T.C. 1093 (1948)

MIRIAM COOPER WALSH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 31, 1948.


Attorney(s) appearing for the Case

Carolyn E. Agger, Esq., for the petitioner.

Thomas R. Charshee, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency in income and victory tax for 1943 in the amount of $5,051.10. He also determined that the petitioner owed an addition to the tax for 1942 in the amount of $580.38 and one for 1943 in the amount of $1,262.78 under section 291 (a) for failure to file an income tax return within the time prescribed by law. The issues for decision are whether payments which the petitioner received during...

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