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MUTCH v. COMMISSIONER

Docket No. 35703.

12 T.C.M. 705 (1953)

Andrew Mutch v. Commissioner.

United States Tax Court.

Entered June 19, 1953.

Attorney(s) appearing for the Case

Frederick E. S. Morrison, Esq., for the petitioner. Charles J. Hickey, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in petitioner's income tax for 1947 in the amount of $73.26. Petitioner does not contest the adjustments on which the deficiency is based, but claims an overpayment in the amount of $469.90 as a result of his erroneous inclusion in gross income of the sum of $2,040. The single issue presented, therefore, is whether the monthly payments in the total amount of $2,040, received by petitioner...

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