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ROGERS v. COMMISSIONER

Docket No. 3448.

5 T.C. 818 (1945)

W. E. ROGERS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 28, 1945.

Attorney(s) appearing for the Case

Coleman H. Hayes, Esq., for the petitioner.

E. G. Sievers, Esq., for the respondent.

This proceeding involves income tax deficiencies for the year 1940 in the sum of $1,031.43, and for the year 1941 in the sum of $14,250.44. The petition filed herein challenged the respondent's determination on two grounds. On brief petitioner has conceded, on the authority of Commissioner v. Harmon, 323 U.S. 44, the correctness of respondent's determination that petitioner was taxable on that part of his income reported by his...

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