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JOHNSTON v. COMMISSIONER

Docket No. 109698.

3 T.C. 799 (1944)

J. D. JOHNSTON, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 10, 1944.

Attorney(s) appearing for the Case

E. C. Orme, Esq., and Lee C. Bradley, Jr., Esq., for the petitioner.

Charles P. Bagley, Esq., for the respondent.

Respondent determined deficiencies in the income tax of petitioner of $466.23 for the year 1938 and $4,963.74 for the year 1939. Of these amounts $461.63 for 1938 and $4.873.53 for the year 1939 are in controversy and result from respondent's determination that petitioner is "subject to income tax on that portion of the net income derived from the business operated under the name of J. D. Johnston, Jr., Co. for the taxable years 1938...

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