NOURIE v. COMMISSIONER

Docket No. 12853.

7 T.C.M. 550 (1948)

Leonard R. Nourie v. Commissioner.

United States Tax Court.

Entered July 30, 1948.


Attorney(s) appearing for the Case

Louis Caplan, Esq., 1124 Frick Bldg., Pittsburgh, Pa., for the petitioner. Albert W. Dickinson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HILL, Judge:

Respondent determined a deficiency in petitioner's income tax for 1943 in the amount of $7,989.76. The deficiency results from adjustments affecting his income for the calendar years 1942 and 1943. Due to the forgiveness feature of the Current Tax Payment Act of 1943 the deficiency relates to the latter year.

Certain issues raised by the pleadings are not now in controversy. The only question for...

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