Heyser v. Commissioner

Mary Claire Heyser v. Commissioner.

Heyser v. Commissioner

Docket No. 655.

United States Tax Court

1944 Tax Ct. Memo LEXIS 203; 3 T.C.M. (CCH) 582; T.C.M. (RIA) 44213;

June 14, 1944

George S. Atkinson, Esq., Dallas Nat. Bank Bldg., Dallas, Tex., for the petitioner. J. Marvin Kelley, Esq., for the respondent.

ARUNDELL

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in income tax for the year 1940 in the amount of $1,353.63. This deficiency resulted from the inclusion in the gross income of the petitioner of certain amounts paid in accordance with the provision of…