J. W. Hughes v. Commissioner

J. W. Hughes v. Commissioner.

J. W. Hughes v. Commissioner

Docket No. 3504.

United States Tax Court

1945 Tax Ct. Memo LEXIS 241; 4 T.C.M. (CCH) 382; T.C.M. (RIA) 45127;

April 12, 1945

R. Emerson Gardner, Esq., 911 The First Nat. Bank Bldg., Atlanta, Ga., for the petitioner. Bernard D. Hathcock, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY, Judge: This case involves a deficiency in income tax for the calendar year 1940. Deficiency was determined in the amount of $3,795.37.

The only remaining issue for consideration is whether the Commissioner erred in including in…