Tufts v. Commissioner
United States Tax Court
Income -- Year. -- A taxpayer on a cash basis was not in actual or constructive receipt of additional salary which the employer did not accrue or credit to his account in 1942 and did not pay until 1943 because of Government regulations on increased salaries.
1Opinion of the Court
Charles G. Tufts, Petitioner, v. Commissioner of Internal Revenue, Respondent
Tufts v. Commissioner
Docket No. 7155
United States Tax Court
6 T.C. 217; 1946 U.S. Tax Ct. LEXIS 296;
February 18, 1946, Promulgated
Decision will be entered for the respondent.
Income -- Year. -- A taxpayer on a cash basis was not in actual or constructive receipt of additional salary which the employer did not accrue or credit to his account in 1942 and did not pay until 1943 because of Government regulations on increased salaries.
S. E. Blackham, Esq., for the petitioner.
W. F. Evans, Esq., for the respondent.
Murdock,…
2Cases cited1 opinion
- Tufts v. CommissionerUnited States Tax Court · 1946