HALL v. COMMISSIONER

Docket No. 45.

7 T.C.M. 559 (1948)

Matthew J. Hall v. Commissioner.

United States Tax Court.

Entered August 11, 1948.


Attorney(s) appearing for the Case

George R. Sherriff, Esq., for the petitioner. William A. Schmidt, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

BLACK, Judge:

The Commissioner has determined a deficiency in petitioner's income tax for the years 1939 of $3,388.76. The petitioner filed his income tax return for the year 1939 with the collector for the second district of New York. On this return he reported a net income of $34.533.86. The Commissioner in his determination of the deficiency has added to the net income as thus reported by petitioner, "Unallowable...

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