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FRY v. COMMISSIONER

Docket No. 3689.

4 T.C. 1045 (1945)

DANIEL J. FRY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 30, 1945.

Attorney(s) appearing for the Case

Carl E. Davidson, Esq., for the petitioner.

Byron M. Coon, Esq., for the respondent.

The Commissioner made two adjustments to the net income disclosed by petitioner's return for the calendar year 1941 and determined a deficiency in income tax in the amount of $9,300.90. One of the adjustments is conceded to have been proper.

The sole issue is whether the Commissioner properly included in petitioner's gross income $21,342.68 representing the income from the operation of two farms near Long View in Cowlitz County, Washington.

FINDINGS OF FACT...

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