HOOFNEL v. COMMISSIONER

Docket No. 9117.

7 T.C. 1136 (1946)

J. GERBER HOOFNEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 12, 1946.


Attorney(s) appearing for the Case

Robert A. Waring, Esq., for the petitioner.

A. J. Hurley, Esq., for the respondent.


The Commissioner determined a deficiency of $1,311.01 in petitioner's income tax for the year 1943. In explanation of the deficiency he stated in the deficiency notice:

It is held that compensation in the amount of $1,418.59 received by you during the year 1942 for personal services rendered in the United States for Vega Aircraft Corporation and Lockheed Overseas Corporation, and compensation in the amounts of $2,600.00 and...

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