Hillman v. Commissioner

This appeal is from the determination of a deficiency in income tax for the year 1920 in the amount of $1,105.22.

FINDINGS OF FACT.

During the year 1920, the taxpayer was a member of the firm of Carpenter & Hillman, Birmingham, Ala. In his income-tax return for 1920, he reported income from the partnership in the amount of $5,611. He was taken ill during the fall of the year with influenza and was left with a severe affliction of the heart. He was advised by his physician to give up his business and in December, 1920, went to California. Since 1920 he has been a resident of San Francisco. When…