United States Tax Court March 11, 1952, Docket No. 30249. (Lewis v. Commissioner)

Bert A. Lewis v. Commissioner. Lewis v. Commissioner Docket No. 30249. United States Tax Court 1952 Tax Ct. Memo LEXIS 295; 11 T.C.M. (CCH) 225; T.C.M. (RIA) 52064; March 11, 1952 *295 Petitioner elected to compute his tax upon the basis of adjusted gross income and the use of the table in Supplement T, section 400, Internal Revenue Code.