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WALSH v. COMMISSIONER

Docket No. 6472.

5 T.C.M. 57 (1946)

L. C. Walsh v. Commissioner.

United States Tax Court.

Entered February 4, 1946.

Attorney(s) appearing for the Case

John A. McCann, Esq., 535 Union Trust Bldg., Pittsburgh 19, Pa., for the petitioner. Homer F. Benson, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

This proceeding involves an income tax deficiency for 1941 in the amount of $451.26. In determining the deficiency the Commissioner included in the gross income for 1941 the entire amount of a bonus paid to petitioner in that year by his employer corporation for services performed over the preceding 25 years. Petitioner seeks relief under section 107, Internal Revenue Code.

The facts are stipulated.

[The...

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