Erickson v. Commissioner

Hilda C. Erickson v. Commissioner.

Erickson v. Commissioner

Docket No. 112712.

United States Tax Court

1943 Tax Ct. Memo LEXIS 275; 2 T.C.M. (CCH) 193; T.C.M. (RIA) 43254;

May 31, 1943

I. W. Sharp, Esq., 630 Buckley Bldg., Cleveland, O., for the petitioner. Lawrence R. Bloomenthal, Esq., for the respondent.

STERNHAGEN

Memorandum Opinion

STERNHAGEN, Judge: The Commissioner determined a deficiency of $4,615.30 in petitioner's 1940 individual income tax. The determination was based largely upon the inclusion in petitioner's income of $12,764.58 which was received by her in the taxable year by way of…