REISE v. COMMISSIONER

Docket No. 69698.

35 T.C. 571 (1961)

ELMER REISE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 18, 1961.


Attorney(s) appearing for the Case

Paul P. Lipton, Esq., Richard A. Petrie, Esq., and Robert D. Hevey, Esq., for the petitioner.

Delman H. Eure, Esq., for the respondent.


OPINION.

WITHEY, Judge.

The respondent determined a deficiency of $34,782.09 in the petitioner's income tax for 1947 and an addition to tax for that year under section 293(a) of the Internal Revenue Code of 19391 of $3,639.45.

The issues for determination are whether Wisconsin State income tax of the petitioner for 1948 and deficiencies in his State income taxes for prior years paid in 1949, interest on Federal...

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