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MANNING v. COMMISSIONER

Docket No. 1282.

3 T.C. 853 (1944)

CHARLES N. MANNING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 17, 1944.

Attorney(s) appearing for the Case

Donald V. Hunter, Esq., and W. A. Hifner, Jr., C. P. A., for the petitioner.

John H. Pigg, Esq., for the respondent.

Respondent determined deficiencies in income tax for the calendar years 1939, 1940, and 1941 as follows:

1939 ------------------------------------------------------   $1,126.48
1940 ------------------------------------------------------   20,580.73
1941 ------------------------------------------------------      602.83

Some of respondent's adjustments have been conceded by petitioner. The principal issue for determination is whether certain distributions...

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