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LUM v. COMMISSIONER

Docket No. 880.

3 T.C.M. 173 (1944)

Ralph E. Lum v. Commissioner.

United States Tax Court.

Entered February 26, 1944.

Attorney(s) appearing for the Case

Ernest C. Lum, Esq., 605 Broad St., Newark, N. J., for the petitioner. Francis X. Gallagher, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

Three deficiencies in income tax were determined: $366.25 for 1939, $732.07 for 1940, and $1,345.66 for 1941; and the petitioner attacks the inclusion in his income for each year of the rent from his half interest as a tenant in common of property in Newark, New Jersey. He filed his income tax returns in the Fifth District of New Jersey. The facts are all stipulated, and it is unnecessary to make findings.

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