J. H. McEWEN v. COMMISSIONER

Docket No. 6151.

6 T.C. 1018 (1946)

J. H. MCEWEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 9, 1946.


Attorney(s) appearing for the Case

W. H. Holderness, Esq., for the petitioner.

E. M. Woolf, Esq., for the respondent.


The Commissioner determined a deficiency in income tax of $30,982.03 for 1941. The deficiency is due to several adjustments made by the Commissioner, only one of which is in controversy, i. e., the inclusion in petitioner's 1941 taxable income of $43,934.62 as additional compensation.

FINDINGS OF FACT.

The petitioner is a resident of Burlington, North Carolina. His Federal income tax return for 1941, made on the...

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