TAYLOR v. COMMISSIONER

Docket Nos. 38367, 38368.

14 T.C.M. 563 (1955)

T.C. Memo. 1955-153

C. Gilbert Taylor and Josephine M. Taylor v. Commissioner. C. Gilbert Taylor v. Commissioner.

United States Tax Court.

Filed June 15, 1955.


Attorney(s) appearing for the Case

Albert B. Arbaugh, Esq., 1200 Harter Bank Building, Canton, Ohio, for the petitioners. William R. Bagby, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax for the years 1943, 1944, and 1945, as follows:

  Year                 Deficiency

  1943.............    $39,708.07
  1944.............    13,490.38
  1945.............    73,616.08

The year 1942 also is involved because of the provisions of the Current Tax Payment Act of 1943.

The chief question to be decided...

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