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ADVANCE TRUCK COMPANY v. COMMISSIONER

Docket No. 59010.

29 T.C. 666 (1958)

ADVANCE TRUCK COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 20, 1958.

Attorney(s) appearing for the Case

Charles H. Chase, Esq., for the petitioner.

George E. Constable, Esq., for the respondent.

OPINION.

MULRONEY, Judge:

Respondent determined a deficiency in the income and excess profits tax of petitioner for the year 1950 in the sum of $3,618.14. Petitioner does not contest respondent's adjustments which resulted in the deficiency but petitioner claims an overpayment of income tax for said year in the sum of $5,348.06.

The only question for decision is whether amounts, received in 1950 for services rendered in 1949, are includible...

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