PETNEL v. COMMISSIONER

Docket No. 39267.

12 T.C.M. 595 (1953)

Joseph A. Petnel v. Commissioner.

United States Tax Court.

Entered May 29, 1953.


Attorney(s) appearing for the Case

Joseph A. Petnel, 598 3rd Avenue, Troy, N. Y., pro se. Charles M. Greenspan, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency of $2,140.48 in petitioner's income tax liability for the year 1949. In an amendment to his answer herein, respondent asserted an additional deficiency of $8,350.51. As ultimately presented, the issue turned on whether respondent had sustained his burden of proof as to the increased deficiency.

Findings of Fact

Petitioner is an individual residing in...

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