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BAKER v. COMMISSIONER

Docket No. 1264.

4 T.C. 307 (1944)

WILLIAM E. BAKER AND MARTHA D. BAKER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 14, 1944.

Attorney(s) appearing for the Case

Arthur S. Dayton, Esq., for the petitioners.

Elmer L. Corbin, Esq., and Ralph E. Smith, Esq., for the respondent.

OPINION.

OPPER, Judge:

Respondent has determined deficiencies in income tax for 1939, 1940, and 1941 of $403.70, $516.07, and $1,265.43, respectively. The case was submitted upon a stipulation of facts, which we adopt as our findings of fact. The deficiencies for each year arise wholly from the action of respondent in including in gross income for such year a salary received by the petitioner, William E. Baker...

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