Johnson v. Commissioner

NORTHCOTT, Circuit Judge.

This is a petition filed by Curtis B. Johnson, herein referred to as the taxpayer, to review a decision of the United States Board of Tax Appeals entered April 17, 1942, sustaining a finding,' by the Commissioner of Internal Revenue, of a deficiency in the taxpayer’s income tax for the year 1937 in the amount of $645.00.

The facts as found by the Board are as follows: ’

“The petitioner during 1937 and many years prior thereto was a resident of Charlotte, North Carolina, and lived, in the Charlotte Hotel. He is president and general manager of the Charlotte Observer, a…