Siarto v. Commissioner

Andrew Siarto v. Commissioner.

Siarto v. Commissioner

Docket No. 4021.

United States Tax Court

1947 Tax Ct. Memo LEXIS 342; 6 T.C.M. (CCH) 3; T.C.M. (RIA) 47000;

January 7, 1947

Edgar W. Pugh, Esq., 3353 Penobscot Bldg., Detroit 26, Mich., for the petitioner. A. J. Friedman, Esq., for the respondent.

HILL

Memorandum Findings of Fact and Opinion

HILL, Judge: This proceeding involves a deficiency in petitioner's income tax liability for the calendar year 1940 in the amount of $6,993.13. The first of the three questions presented is whether respondent properly included in petitioner's taxable income…