Binford v. Commissioner

L. C. Binford v. Commissioner.

Binford v. Commissioner

Docket No. 4386.

United States Tax Court

1945 Tax Ct. Memo LEXIS 159; 4 T.C.M. (CCH) 649; T.C.M. (RIA) 45218;

June 18, 1945

Clarence D. Phillips, Esq., for the petitioner. Byron M. Coon, Esq., for the respondent.

MELLOTT

Memorandum Findings of Fact and Opinion

MELLOTT, Judge: Petitioner contests a deficiency in income tax for the year 1941 in the amount of $2,365.20. He alleges that the respondent erred in including in his income all the profits from the operation of "Jack and Jill's Tavern. "

Findings of Fact

Petitioner, during the taxable year,…