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GLICKMAN v. COMMISSIONER

Docket No. 24693.

10 T.C.M. 454 (1951)

David Glickman v. Commissioner.

United States Tax Court.

Entered May 15, 1951.

Attorney(s) appearing for the Case

Peter J. George, Esq., 305 Broadway, New York 7, N. Y., for the petitioner. Nicholas Tomasulo, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

Respondent determined a deficiency in income tax against petitioner for the year 1944 in the amount of $1,545.20. The question presented is whether $5,545.29 of the amount of $9,645.29, received by petitioner in 1944 as compensation for services rendered, constituted "back pay" within the meaning of section 107 (d) (2) of the Internal Revenue Code.

Findings of Fact

The stipulated facts...

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