LORENZ v. COMMISSIONER

Docket No. 17811.

8 T.C.M. 720 (1949)

Eugene H. Lorenz v. Commissioner.

United States Tax Court.

Entered August 25, 1949.


Attorney(s) appearing for the Case

Eugene H. Lorenz, 3938 Livingston St., N. W., Washington, D. C., pro se. E. M. Woolf, Esq., and S. M Stoddard, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

Respondent determined income tax deficiencies against petitioner for the calendar years 1943, 1944, 1945 and 1946 in the respective amounts of $197.45, $330.05, $554.81 and $1,288.96.

Respondent concedes that the District of Columbia dog tax of $2 in 1943, and other taxes in the amounts of $108.55 in 1944, $115.39 in 1945, and $179.43 in 1946, deducted by petitioner in his returns for those years...

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