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PIERSON v. COMMISSIONER

Docket No. 41188.

21 T.C. 826 (1954)

MARCIA P. PIERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 26, 1954.

Attorney(s) appearing for the Case

Francis X. McCormick, Esq., for the petitioner.

Norman A. Peil, Jr., Esq., for the respondent.

In the deficiency notice and by amended answer, the respondent determined deficiencies in income tax for the years 1945, 1946, 1947, and 1949. He also determined a deficiency of $737.50 for 1948 and a penalty of $184.38 for failure to file a return for that year.

The parties have agreed to the proper amounts to be taken into income for the years 1945, 1946, 1947, and 1949, and such agreement will be taken into account under...

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