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RICHARD LAW v. COMMISSIONER

Docket No. 110169.

2 T.C. 623 (1943)

RICHARD LAW, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 26, 1943.

Attorney(s) appearing for the Case

John Caughlan, Esq., for the petitioner.

Alva C. Baird, Esq., and Arthur L. Murray, Esq., for the respondent.

Petitioner did not file an income tax return for the year 1937. Respondent determined that petitioner received during 1937 the sum of $6,500 in addition to his salary in the amount of $2,168.25. The inclusion of $6,500 in petitioner's gross income has resulted in a deficiency in petitioner's income tax liability for the year 1937 in the amount of $288.78. Penalties have been added for failure to file an income tax return, section 3612 (d) (1) of the Internal Revenue Code...

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