JOHNSON v. COMMISSIONER OF INTERNAL REVENUE

No. 4991.

132 F.2d 38 (1942)

JOHNSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

November 12, 1942.


Attorney(s) appearing for the Case

Richard E. Thigpen, of Charlotte, N. C., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen. (Sewall Key; Helen R. Carloss, and William A. Clineburg, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before SOPER, DOBIE, and NORTHCOTT, Circuit Judges.


NORTHCOTT, Circuit Judge.

This is a petition filed by Curtis B. Johnson, herein referred to as the taxpayer, to review a decision of the United States Board of Tax Appeals entered April 17, 1942, sustaining a finding, by the Commissioner of Internal Revenue, of a deficiency in the taxpayer's income tax for the year 1937 in the amount of $645.00.

The facts as found by the Board are as follows:

"The petitioner during 1937 and many years prior thereto...

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