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BRANTON v. COMMISSIONER

Docket No. 4542.

5 T.C.M. 16 (1946)

G. Ralph Branton v. Commissioner.

United States Tax Court.

Entered January 16, 1946.

Attorney(s) appearing for the Case

Peter S. Rask, Esq., P. J. Coffey, Esq., Harold N. Rogers, Esq., and Walter L Stewart, Esq., for the petitioner. Harlow B. King, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $6,723.01 in the income tax of the petitioner for the calendar year 1941. The only issue is whether the Commissioner erred in adding to the income of the petitioner $11,250, either as dividends or compensation for services.

Findings of Fact

The petitioner is an individual who resides in Des Moines, Iowa. He filed his separate individual return for 1941 with the...

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