Earl v. Commissioner

Craig Earl v. Commissioner.

Earl v. Commissioner

Docket No. 110850.

United States Tax Court

1943 Tax Ct. Memo LEXIS 286; 2 T.C.M. (CCH) 173; T.C.M. (RIA) 43247;

May 25, 1943

William J. Reinhart, Jr., Esq., 63 Wall St., New York City, for the petitioner. Walt Mandry, Esq., for the respondent.

LEECH

Memorandum Findings of Fact and Opinion

LEECH, Judge: Respondent determined deficiencies in income taxes for years and in amounts as follows:

Year

Amount

1937

$1,021.70

1938

6,362.07

1939

5,763.63

In reporting his income for the above taxable years petitioner had deducted as compensation for personal services,…