SCORELLE v. COMMISSIONER

Docket No. 18250.

8 T.C.M. 1009 (1949)

Michael J. Scorelle v. Commissioner.

United States Tax Court.

Entered November 29, 1949.


Attorney(s) appearing for the Case

Michael J. Scorelle, pro se. Clay C. Holmes, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves a deficiency in income tax in the amount of $2,778.52, and a penalty in the amount of $138.93, for the year 1943.

The issues to be determined are, as follows: (1) Did the respondent err in calculating petitioner's taxable income by taking 20 per cent of his reported gross income; (2) did the respondent err in including in the petitioner's taxable income certain unexplained...

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