BRACE v. COMMISSIONER

Docket No. 34310.

11 T.C.M. 906 (1952)

James H. Brace v. Commissioner.

United States Tax Court.

Entered August 27, 1952.


Attorney(s) appearing for the Case

William P. Smith, Esq., Metropolitan Bank Bldg., Washington, D. C., for the petitioner. Charles M. Greenspan, Esq., for the respondent.


Memorandum Opinion

OPPER, Judge:

Respondent determined deficiencies in income tax for 1946, 1947, and 1948 in the respective amounts of $8,948.22, $10,012.18, and $2,243.61, all of which are in controversy, except a part of the 1947 deficiency. The returns for the years involved were filed with the collector for the second district of New York.

[The Facts]

All of the facts have been stipulated and we hereby find them accordingly...

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