HERRESHOFF v. COMMISSIONER

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioner's income tax for the year 1956 of $775.65. The deficiency was determined by making adjustments to the net income of $7,122.95 as disclosed by petitioner's return for 1956 as follows:

  Unallowable deductions and additional
   income:
   (a) Casualty loss ..................  $2,000.00
   (b) Taxes ..........................     255.82
   (c) Gross income...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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