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BLOUNT v. COMMISSIONER

Docket No. 109601.

1 T.C.M. 986 (1943)

Winton M. Blount v. Commissioner.

United States Tax Court.

Entered April 28, 1943.

Attorney(s) appearing for the Case

Joseph L. Cain, Esq., 38 Memorial Drive, Cambridge, Mass., for the petitioner. T. G. Histon, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined a deficiency in income tax for the year 1939 in the amount of $1,407.74.

[The Facts]

The facts were stipulated substantially as follows:

Petitioner is an individual residing in Union Springs, Alabama. He filed his 1939 Federal income tax return with the Collector of Internal Revenue for the district of Alabama on or about March 15, 1940.

The Tuskegee...

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