ROSE v. COMMISSIONER

Docket No. 22605.

16 T.C. 232 (1951)

DAVID E. ROSE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 29, 1951.


Attorney(s) appearing for the Case

Courtland Kelsey, Esq., and Marshall A. Jacobs, Esq., for the petitioner.

William F. Evans, Esq., for the respondent.


The Commissioner has determined deficiencies in the income tax liability of the petitioner as follows:

Year                                       Amount

1943 -------------------------------   $84,662.76
1944 -------------------------------    52,832.72
1945 -------------------------------    41,876.07
1946 -------------------------------    43,425.41

The year 1942 is also involved because of the forgiveness feature of the Current...

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