TUFTS v. COMMISSIONER

Docket No. 7155.

6 T.C. 217 (1946)

CHARLES G. TUFTS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 18, 1946.


Attorney(s) appearing for the Case

S. E. Blackham, Esq., for the petitioner.

W. F. Evans, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $5,782.54 in the petitioner's income tax for the calendar year 1943. One of the adjustments which he made in determining that deficiency was to include in income $8,333.34 representing salary received by the petitioner in May 1943 from Allied Chemical & Dye Corporation. The petitioner assigns this action of the Commissioner as error. The facts have been stipulated. The stipulation...

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