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TIMMONS v. COMMISSIONER OF INTERNAL REVENUE

No. 6438.

198 F.2d 142 (1952)

TIMMONS v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided July 23, 1952.

Attorney(s) appearing for the Case

Annie Mary Timmons, pro se.

Maryhelen Wigle, Sp. Asst. to the Atty. Gen. (Ellis N. Slack, Acting Asst. Atty. Gen., on brief), for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

PER CURIAM.

This is a petition to review a decision of the Tax Court relating to income tax assessed against one Annie Mary Timmons for the years 1941, 1942 and 1943. Taxpayer was engaged in the rental of apartments at Columbia, S. C. She reported net operating loss of $1298.96 for the year 1941, net income of $939.05 for 1942 and net income of $1863.20 for the year 1943. She kept no books and refused to aid the government agents in any way in ascertaining her true...

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