HEALY v. COMMISSIONER

Docket No. 87202.

22 T.C.M. 34 (1963)

T.C. Memo. 1963-12

Thomas Dodd Healy v. Commissioner.

United States Tax Court.

Filed January 14, 1963.


Attorney(s) appearing for the Case

William P. Rosenthal, Esq., 110 S. Dearborn St., Chicago, Ill., for the petitioner. Nelson E. Shafer, Esq., for the respondent.


Memorandum Opinion

FISHER, Judge:

All of the facts material to the issues herein considered are stipulated and are incorporated herein by this reference.

Respondent determined a deficiency in income tax against petitioner in the amount of $44,805.86.

Petitioner filed his individual income tax return for the year ended December 31, 1955, with the district director of internal revenue, Chicago, Illinois.

Petitioner paid $40,218.75 to...

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