MYERS v. COMMISSIONER OF INTERNAL REVENUE, 28 T.C. 12 (1957) CHARLES E. MYERS, SR., AND LILLIAN MYERS, PETITIONERS, v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Docket No. 64218.United States Tax Court. Filed April 9, 1957. JURISDICTION — DEFICIENCY — DEFINITION — TAX IMPOSED BY CHAPTER 1, I. R. C. 1939 — SECS. 271 AND 294 (d). — […]
