LOCKE v. COMMISSIONER

Docket No. 16307.

8 T.C.M. 1002 (1949)

Irving G. Locke v. Commissioner.

United States Tax Court.

Entered November 29, 1949.


Attorney(s) appearing for the Case

R. C. Scott, Esq., Cornelia, Ga., for the petitioner. N. A. Townsend, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined a deficiency in income and victory tax for the taxable year 1943 in the amount of $126.47. The taxable year 1942 is also involved because of the provisions of the Current Tax Payment Act. Two issues are presented for decision:

(1) Is petitioner, who was employed in 1942 and 1943 at the Navy Yard in Charleston, S. C., and who maintained a residence in Cornelia, Ga., some...

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