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DEERY v. COMMISSIONER

Docket No. 44211.

13 T.C.M. 969 (1954)

T. C. Memo. 1954-175

Joseph P. Deery and Margaret Deery v. Commissioner.

United States Tax Court.

Filed October 18, 1954.

Attorney(s) appearing for the Case

Edward C. Crouch, Esq., 700 Union Commerce Building, Cleveland, Ohio, for the petitioners. R. G. deQuevedo, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies of $5,331.97 and $440.62 in petitioners' income taxes for the taxable years 1947 and 1948, respectively. The questions to be decided are (1) whether the sum received by petitioner Joseph P. Deery in settlement of a law suit in 1947 constituted back pay within the provisions of section 107(d), Internal Revenue Code of 1939; and (2) whether traveling expenses incurred...

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