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HORN v. COMMISSIONER

Docket No. 4934.

4 T.C.M. 1093 (1945)

Harold R. Horn v. Commissioner.

United States Tax Court.

Entered December 12, 1945.

Attorney(s) appearing for the Case

E. B. Graham, Esq., Citizens Nat. Bank Bldg., Zanesville, Ohio, and Clarence G. Rausch, C. P. A., 510 Metropolitan Bldg., Akron, Ohio, for the petitioner. Lawrence R. Bloomenthal, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SMITH, Judge:

This proceeding involves a deficiency of $5,171 in petitioner's income tax for 1940. The question presented is whether the petitioner is liable to income tax upon $12,782.38, representing a portion of the proceeds from slot machines which petitioner remitted to officials of the state promotional organization of the Fraternal Order of Eagles in whose lodge rooms...

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