WISELEY v. COMMISSIONER

Docket No. 18607.

13 T.C. 253 (1949)

FRANK M. WISELEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 24, 1949.


Attorney(s) appearing for the Case

Roger K. Powell, Esq., and D. Curtis Reed, Esq., for the petitioner.

Clarence E. Price, Esq., for the respondent.


OPINION.

VAN FOSSAN, Judge:

The taxpayer is a doctor who has engaged in the practice of medicine at Findlay, Ohio, a city of some 26,000 persons, since 1931.

We are concerned with two issues: (1) Determining the amount of the deficiency in taxes, if any, for the year 1942, and (2) the correctness of the Commissioner's holding that petitioner filed false and fraudulent returns for each of the years...

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