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WATSON v. COMMISSIONER

Docket Nos. 2362, 2390.

4 T.C.M. 986 (1945)

Thomas Watson v. Commissioner. Thomas Watson and Anita F. Watson v. Commissioner.

United States Tax Court.

Entered October 31, 1945.

Attorney(s) appearing for the Case

Thomas Watson, Esq., for the petitioners. J. Harrison Miller, Esq., and Hartford Allen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion*

MURDOCK, Judge:

The Commissioner determined a deficiency in income tax of $13,129.59 for 1938 and a deficiency of $505.32 for 1939.

1

The first issue is whether the petitioner received taxable income of $933 in 1938 as interest on land trust certificates of the Paden City Pottery Company owned by him.

Findings...

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