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GIBSON v. COMMISSIONER

Docket No. 111781.

2 T.C.M. 1186 (1943)

John Gibson, Jr. v. Commissioner.

United States Tax Court.

Entered December 31, 1943.

Attorney(s) appearing for the Case

W. A. Seifert, Esq., William Wallace Booth, Esq., and A. G. Wallerstedt, C. P. A., for the petitioner. Paul E. Waring, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The Commissioner determined a deficiency of $464.58 in petitioner's income tax for 1940.

The single issue presented is whether the respondent erred in including the sum of $1,470.59 in the petitioner's gross income.

[The Facts]

The facts were stipulated in large part and as so stipulated are adopted as findings of fact. In so far as material...

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