GRACE R. MAXSON HALL v. COMMISSIONER

Docket No. 11090.

12 T.C. 419 (1949)

GRACE R. MAXSON HALL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 24, 1949.


Attorney(s) appearing for the Case

Edward Hale Julien, Esq., for the petitioner.

Leonard A. Marcussen, Esq., for the respondent.


Respondent has determined against petitioner an income and victory tax deficiency of $498.65 for the calendar year 1943 and by affirmative pleading has asserted claim for an increased deficiency of $8.49 for that year. The year 1942 is also involved in this proceeding because of the forgiveness feature of section 6 of the Current Tax Payment Act of 1943.

Two of petitioner's assignments of error have been settled by stipulation as follows: (1) That respondent did not...

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