Courtenay v. Commissioner

James Clark Courtenay v. Commissioner.

Courtenay v. Commissioner

Docket No. 109723.

United States Tax Court

1943 Tax Ct. Memo LEXIS 458; 1 T.C.M. (CCH) 556; T.C.M. (RIA) 43067;

February 9, 1943

Squire R. Ogden, Esq., 612 Marion E. Taylor Bldg., Louisville, Ky., for the petitioner. J. O. Durkan, Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

KERN, Judge: Respondent has determined a deficiency in petitioner's income tax liability for the year 1939 in the sum of $274.06. This deficiency results from respondent's inclusion in petitioner's gross income for the taxable year of…