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KENNY v. COMMISSIONER

Docket No. 3102.

4 T.C. 750 (1945)

NORBERT J. KENNY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 8, 1945.

Attorney(s) appearing for the Case

Moses H. Rothman, Esq., and Isidore Moses, Esq., for the petitioner.

Thomas R. Charshee, Esq., for the respondent.

Respondent has included in petitioner's income for 1941 a total sum received by him in 1941 for services rendered in prior years which did not become payable until 1941 under the terms of an agreement to which petitioner was a party. The only question is whether the sum received in 1941 is taxable in 1941, as respondent has determined. The deficiency in income tax which has been determined is $3,457.83.

Petitioner filed a joint...

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