ALLEN v. COMMISSIONER

Docket No. 4032.

6 T.C. 899 (1946)

WADE ALLEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 30, 1946.


Attorney(s) appearing for the Case

Earl D. Burke, Esq., for the petitioner.

William F. Robinson, Esq., for the respondent.


Respondent has included in the income of petitioner, under section 22 (a), the earnings derived from the operation of a cinema theatre known as Arcade Theatre, which gives rise to a deficiency in petitioner's income tax liability in the amount of $2,035.15 for the year 1941.

Petitioner filed his return with the collector for the district of Michigan.

FINDINGS OF FACT.

Petitioner is a resident of Detroit. During the taxable year he was married. His...

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