LAMPEL v. COMMISSIONER

Docket No. 41283.

13 T.C.M. 792 (1954)

T. C. Memo. 1954-124

Lillian Lampel v. Commissioner.

United States Tax Court.

Filed August 16, 1954.


Attorney(s) appearing for the Case

Joseph J. Lyman, Esq., 1424 K Street, N. W., Washington, D. C., for the petitioner. Arthur L. Nims, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in the amount of $6,533.89 in petitioner's income tax for the year 1945. The deficiency arises, in large part, because the petitioner did not report $10,000 which passed through her bank account in December 1945. Other adjustments in the petitioner's income made by the respondent are not challenged.

The petitioner contends that the $10,000 which passed through her bank account...

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