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WILCOX v. COMMISSIONER

Docket No. 2676.

5 T.C.M. 412 (1946)

Roy F. Wilcox v. Commissioner.

United States Tax Court.

Entered March 28, 1946.

Attorney(s) appearing for the Case

John B. Beman, Esq., 830 Petroleum Bldg., Los Angeles, Calif., for the petitioner. Byron M. Coon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

Respondent determined an income tax deficiency for 1940 of $2,069.34. The issue is whether petitioner received additional income of $3,925.75 during the taxable year. This sum is alleged to be income of petitioner's wife representing a part of her community interest in petitioner's earnings from personal services rendered in 1940.

Findings of...

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