Bush v. Commissioner

Arthur Gladstone Bush v. Commissioner.

Bush v. Commissioner

Docket No. 58857.

United States Tax Court

T.C. Memo 1957-57; 1957 Tax Ct. Memo LEXIS 195; 16 T.C.M. (CCH) 243; T.C.M. (RIA) 57057;

March 29, 1957

Curtis Bush, Esq., for the petitioner, Drew R. Tillotson, Esq., for the respondent.

LEMIRE

Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in income tax of petitioner for the year 1952 in the amount of $1,329.23.

The sole issue is whether petitioner is entitled to the benefits of section 107(a) of the Internal Revenue Code of 1939.

Findings of Fact

The stipulated facts are…