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HAND v. COMMISSIONER

Docket No. 29052.

16 T.C. 1410 (1951)

CHESTER C. HAND, SR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 21, 1951.

Attorney(s) appearing for the Case

Chester C. Hand, Sr., pro se.

Paul Levin, Esq., for the respondent.

The Commissioner has determined a deficiency in petitioner's income tax for the year 1946 of $525.73. The petitioner contests this determination by the following assignments of error:

4. The determination of tax set forth in said notice of deficiency is based upon the following errors:

a. The Commissioner erred in holding that petitioner was not an independent contractor, i. e., not in the practice of a profession, and in the disallowance as a deduction from...

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