GRAY v. COMMISSIONER

Docket No. 5192.

5 T.C. 290 (1945)

WILLIAM KIRKMAN GRAY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 21, 1945.


Attorney(s) appearing for the Case

Albert B. Koorie, Esq., for the petitioner.

Homer J. Fisher, Esq., for the respondent.


OPINION.

BLACK, Judge:

This proceeding involves the determination by the respondent against petitioner of a deficiency of $8,289.44 in income tax for the calendar year 1941, a small part of which is not contested.

The deficiency is the result of a minor adjustment of $1, not contested, and of an addition to income of $17,016.85 which the respondent, in a statement attached to the deficiency notice, explained as follows:

(a) It is held...

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