John M. HICKERSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 112, Docket 23641.United States Court of Appeals, Second Circuit.Argued December 8, 1955. Decided January 11, 1956. Page 632 The taxpayer seeks review of a decision of the Tax Court which upheld the Commissioner’s determination that a deficiency of $2,829.09 existed in the taxpayer’s income […]