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J. S. ALEXANDER v. COMMISSIONER

Docket No. 109492.

2 T.C. 917 (1943)

J. S. ALEXANDER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 25, 1943.

Attorney(s) appearing for the Case

Frederic Sammond, Esq., and Marcus L. Plant, Esq., for the petitioner.

Carroll Walker, Esq., for the respondent.

The Commissioner has determined a deficiency in petitioner's income tax of $3,211.33 for the year 1937. The deficiency results from two adjustments made by the Commissioner in the income tax return filed by petitioner for the taxable year. Only one of these adjustments is contested. It is adjustment (a) and was explained in the deficiency notice as follows:

(a) It is held that the amount of $9,071.56 received by you in 1937 from Alexander Yawkey Timber Company constituted...

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