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MILL v. COMMISSIONER

Docket No. 5582.

5 T.C. 691 (1945)

HORACE MILL AND RUBY A. MILL, PETITIONERS. v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 11, 1945.

Attorney(s) appearing for the Case

Clarence K. Snyder, Esq., and Roger A. Zucker, Esq., for the petitioners.

Lawrence R. Bloomenthal, Esq., for the respondent.

This proceeding involves a deficiency of $5,727.35 in petitioners' income tax for 1940. Petitioners allege that the respondent erred in including in their gross income for 1940 $8,768.78 of income which they did not receive beneficially, and in disallowing the deduction of entertainment expenses of $1,409.10 and an attorney's fee of $100.

FINDINGS OF FACT.

Petitioners are husband and wife and are residents of Akron, Ohio. They filed a joint income tax return...

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