NETH v. COMMISSIONER

Docket No. 16938.

8 T.C.M. 43 (1949)

William Neth v. Commissioner.

United States Tax Court.

Entered January 13, 1949.


Attorney(s) appearing for the Case

Henry D. O'Connor, Esq., Widener Bldg., Philadelphia, Pa., for the petitioner. John A. Newton, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

VAN FOSSAN, Judge:

Respondent determined deficiencies for the years 1944 and 1945 in income tax in the respective amounts of $1,774.07 and $988.46 consequent on his determination that petitioner had income in excess of that returned in his tax returns —

(a) from bank deposits, (b) the price of certain home furnishings purchased, (c) the price paid for certain property, and ...

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