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SCOTT v. COMMISSIONER

Docket No. 6690.

8 T.C. 126 (1947)

MADELINE E. MOUNTS SCOTT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 23, 1947.

Attorney(s) appearing for the Case

L. B. Donely, Esq., for the petitioner.

Wilford H. Payne, Esq., for the respondent.

Respondent determined against petitioner an income tax deficiency of $262.37 for the calendar year 1941.

The questions presented are, first, whether petitioner is taxable on income from the sale of timber from her allotted lands on the Quinaielt Indian Reservation and, second, if such income is not exempt, whether petitioner is taxable on any amount greater than the $50 actually disbursed to her by the Indian agent in 1941.

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