FLEMING v. COMMISSIONER

Docket No. 20284.

14 T.C. 1308 (1950)

HAROLD M. FLEMING AND HELENA P. FLEMING, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 28, 1950.


Attorney(s) appearing for the Case

Harrington Harlow, Esq., and Basil N. Bass, Esq., for the petitioners.

Michael Waris, Jr., Esq., for the respondent.


Respondent determined deficiencies in petitioners' liability for income and victory taxes in the amount of $616.25 for the calendar year 1943 and in the amount of $456.32 for the calendar year 1944. 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.

Petitioners allege that the respondent erred in increasing the taxable income of petitioner, Harold M. Fleming, in the amount of $2...

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