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GWINN v. COMMISSIONER

Docket No. 108144.

3 T.C.M. 548 (1944)

Ralph W. Gwinn v. Commissioner.

United States Tax Court.

Entered June 9, 1944.

Attorney(s) appearing for the Case

Joyce Stanley, Esq., and H. J. Rudick, Esq., for the petitioner. C. C. Holmes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

By this proceeding petitioner contests a portion of a deficiency determined in his income tax for the year ended December 31, 1934, in the amount of $63,583.09. The sole question presented is whether petitioner realized taxable income in 1934 under section 22 (a) of the Revenue Act of 1934, by reason of a transaction by which his indebtedness to a certain corporation was reduced.

Findings of...

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