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NELSON v. COMMISSIONER

Docket No. 6768.

6 T.C. 764 (1946)

ALBERT NELSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 18, 1946.

Attorney(s) appearing for the Case

Raymond A. Fox, Esq., and Harvey H. Berger, C. P. A., for the petitioner.

Clarence E. Price, Esq., and Walter W. Kerr, Esq., for the respondent.

The Commissioner determined a deficiency of $3,060.30 in income tax for the year 1941. The petitioner assails as erroneous the action of the Commissioner in including in his taxable income (1) the net income of $9,403.91 derived from the operation of a hotel, alleged by petitioner to be taxable to his wife, (2) the amount of $160.31 representing an increase in the reported net income derived from petitioner's linen business, and (3) the disallowance of claimed entertainment...

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