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PHILLIPS v. COMMISSIONER

Docket No. 6798.

5 T.C.M. 1025 (1946)

Eugene J. Phillips v. Commissioner.

United States Tax Court.

Entered December 5, 1946.

Attorney(s) appearing for the Case

Eugene J. Phillips, pro se. Arnold R. Cutler, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

By this proceeding petitioner challenges respondent's refusal to afford him the benefits under Internal Revenue Code, section 107. A redetermination of a resulting deficiency in income tax for 1941 in the amount of $1,274.74 is sought.

At the hearing the parties orally stipulated certain facts and later filed a "supplementary stipulation of facts."

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