FLOWERS v. COMMISSIONER

Docket No. 24882.

10 T.C.M. 187 (1951)

H. Fort Flowers v. Commissioner.

United States Tax Court.

Entered March 1, 1951.


Attorney(s) appearing for the Case

John J. Kendrick, Esq., 7th Floor, Home Bank Bldg., Toledo, Ohio, G. Charles Scharfy, Esq., and Robert Kniffin, Esq., for the petitioner. Clarence E. Price, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The respondent determined a deficiency in income and victory tax against petitioner for the year 1943 in the amount of $78,748.57. The petitioner claims overpayment in the amount of $7,525.22 or, in the alternative, the amount of $59,313.34 alleged to have been paid within three years before the timely filing of claims for refund for the year 1943. The year 1942 is also involved because of the provisions...

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