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DOUGLAS v. COMMISSIONER

Docket No. 13175.

7 T.C.M. 828 (1948)

Steward Gard Douglas v. Commissioner.

United States Tax Court.

Entered November 15, 1948.

Attorney(s) appearing for the Case

John E. Marshall, Esq., for the petitioner. John P. Higgins, Esq., for the respondent.

Memorandum Opinion

DISNEY, Judge:

This case involves income tax. Deficiencies were determined as follows: For 1943, $284.36; for 1944, $380; and for 1945, $401, with negligence penalties of $14.22, $19, and $20.05, respectively. The amounts are all in issue. The determinations arise from income tax returns reporting income, and determinations of increased income by the Commissioner, as follows:

               Petitioner           Determined by...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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