MYERS v. COMMISSIONER

Docket Nos. 914, 3216.

12 T.C. 648 (1949)

GUY C. MYERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 28, 1949.


Attorney(s) appearing for the Case

George R. Sherriff, Esq., and George V. Mahoney, Esq., for the petitioner.

Robert C. Whitley, Esq., and Edwin L. Kahn, Esq., for the respondent.


SUPPLEMENTAL OPINION.

HARLAN, Judge:

The original opinion in these proceedings was promulgated September 28, 1948, at 11 T.C. 447. Subsequently the petitioner and the respondent filed conflicting computations under Rule 50, and, following a hearing on December 21, 1948, each party filed a memorandum in support of his computation. The variance in tax liability shown in the computation for 1940 results from disagreement...

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