SWENT v. COMMISSIONER

Docket No. 1194.

2 T.C.M. 1186 (1943)

J. W. Swent and Ursula L. Swent, Husband and Wife v. Commissioner.

United States Tax Court.

Entered December 30, 1943.


Attorney(s) appearing for the Case

Nathan Moran, Esq., for the petitioners. H. R. Horrow, Esq., for the respondent.


Memorandum Opinion

ARUNDELL, Judge:

The Commissioner has determined a deficiency in income tax of $3,788.46 for the taxable year 1938. The facts have all been agreed to by the parties and a single question of law is submitted for our decision. That question is whether or not petitioners are entitled to the exclusion from their gross income of the amount of $27,000 received by petitioner J. W. Swent as compensation for services rendered in the Republic of...

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