WATSON v. COMMISSIONER

Docket No. 110793.

2 T.C.M. 863 (1943)

Thomas Watson v. Commissioner.

United States Tax Court.

Entered September 30, 1943.


Attorney(s) appearing for the Case

Thomas Watson, 1914 Grant Bldg., Pittsburgh, Pa., pro se. J. Harrison Miller, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined deficiencies of $750.46 and $3,397.35 in the petitioner's income taxes for the years 1936 and 1937, respectively.

The issues are:

1. The taxability in 1936 of the sum of $233.25, termed rental or interest, due on land trust certificates issued by the Paden City Pottery Company and represented by a check payable to the petitioner and, by his...

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