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BARBER v. COMMISSIONER

Docket No. 32839.

19 T.C. 600 (1952)

ALFRED W. BARBER AND EVELYN A. BARBER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 31, 1952.

Attorney(s) appearing for the Case

Donal C. Noonan, Esq., for the petitioners.

Robert McDonough, Esq., for the respondent.

Respondent determined a deficiency in petitioners' income tax for the year 1945 in the amount of $2,632.98. The issue is whether petitioner Alfred W. Barber, who had invented a voltmeter during the period 1930-1935, is entitled to the benefits of section 107 (b) of the Internal Revenue Code with respect to income derived from the manufacture and sale of voltmeters in 1945.

FINDINGS OF FACT.

The stipulation of facts...

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