United States Tax Court January 17, 1945, Docket No. 105314. (Paul v. Commissioner)

Kathleen E. Paul v. Commissioner. Paul v. Commissioner Docket No. 105314. United States Tax Court 1945 Tax Ct. Memo LEXIS 342; 4 T.C.M. (CCH) 43; T.C.M. (RIA) 45021; January 17, 1945 Maurice R. McMicken, Esq., 657 Colman Bldg., Seattle, Wash., for the petitioner. Wilford H. Payne, Esq., for the respondent. DISNEY Memorandum Opinion DISNEY, Judge: In his determination of a deficiency of $25.