EPLEY v. COMMISSIONER

Docket No. 18221.

13 T.C. 77 (1949)

MARION J. EPLEY, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 14, 1949.


Attorney(s) appearing for the Case

Robert Ash, Esq., and John Y. Merrell, Esq., for the petitioner.

Donald P. Chehock, Esq., for the respondent.


By this proceeding petitioner seeks a redetermination of a deficiency in income tax of $1,119.85 for 1943.

The primary question is the proper method, under the provisions of section 6 (d) (1) of the Current Tax Payment Act for determining the tax of petitioner, who was married and resided in a community property state, whose entire income resulted from his law practice in 1942, and who was a member of the armed forces.

FINDINGS OF FACT.

Petitioner...

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