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BARNUM v. COMMISSIONER

Docket No. 36224.

19 T.C. 401 (1952)

ROWENA S. BARNUM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 10, 1952.

Attorney(s) appearing for the Case

William E. Mills, Jr., Esq., for the petitioner.

Francis J. Butler, Esq., for the respondent.

Respondent has determined an income tax deficiency against petitioner for the year 1943 in the amount of $284.81. The year 1942 is involved due to the forgiveness feature of the Current Tax Payment Act of 1943. To the determination of the Commissioner, petitioner assigns errors as follows:

(a) The Commissioner erred in including in the petitioner's taxable income for the calendar years 1942 and 1943, payments totalling $1800...

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