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JOHNSON v. COMMISSIONER

Docket No. 1026.

3 T.C.M. 930 (1944)

Henry M. Johnson v. Commissioner.

United States Tax Court.

Entered September 11, 1944.

Attorney(s) appearing for the Case

John Leekley, Esq., 757 N. Broadway, Milwaukee, Wis., for the petitioner. Carroll Walker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in petitioners' income tax for the calendar year 1940, in the amount of $3,672.84. Petitioner concedes the correctness of certain minor adjustments, but challenges the correctness of the determination to the extent of $3,655.39 of the deficiency, on the ground that the disputed item of income constituted consideration for the sale of a capital asset, taxable to the extent provided by...

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