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GRITMON v. COMMISSIONER

Docket No. 4624.

4 T.C.M. 552 (1945)

Bertha Gritmon v. Commissioner.

United States Tax Court.

Entered May 22, 1945.

Attorney(s) appearing for the Case

William T. Griffin, Esq., for the petitioner. Ellyne E. Strickland, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

Deficiencies have been determined in petitioner's income tax for 1940 and 1941 in the amounts of $39.60 and $221, respectively. The only adjustment made in petitioner's returns by the respondent in determining the deficiencies was the addition to gross income of $900 in each year representing the fair rental value of a home which petitioner occupied rent free. This was determined to be "Compensation for services" rendered...

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