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BROWN v. COMMISSIONER

Docket No. 9146.

7 T.C. 715 (1946)

CHARLES L. BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 10, 1946.

Attorney(s) appearing for the Case

Joseph W. Price, III, Esq., for the petitioner.

Karl W. Windhorst, Esq., for the respondent.

OPINION.

OPPER, Judge:

A deficiency of $1,123.19 in income tax for the calendar year 1943 is placed in issue by these proceedings. All of the facts are submitted by way of stipulation or joint exhibits. They are hereby found accordingly. Petitioner filed his income tax return for the year in question with the collector at Philadelphia.

The question involved is a narrow one, but apparently novel. Petitioner...

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