MAXWELL v. COMMISSIONER

Docket Nos. 15124, 15125.

8 T.C.M. 151 (1949)

John O. Maxwell v. Commissioner.

United States Tax Court.

Entered February 3, 1949.


Attorney(s) appearing for the Case

Isaac I. Bender, Esq., for the petitioner. Charles D. Leist, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DISNEY, Judge:

These cases, duly consolidated, involve income taxes for the calendar years 1943 and 1944. Deficiencies were determined in the respective amounts of $2,251.21 and $2,266.96. The parties have stipulated as to some items and the effect of such stipulation will be reflected in decisions under Rule 50. This leaves for our consideration the following questions: (a) Whether the petitioner is taxable upon income...

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