ROSS v. COMMISSIONER

Docket No. 9993.

6 T.C.M. 124 (1947)

Lewis H. Ross v. Commissioner.

United States Tax Court.

Entered February 10, 1947.


Attorney(s) appearing for the Case

John R. McLane, Esq., 40 Stark St., Manchester, N. H., and Stanley M. Brown, Esq., for the petitioner. John T. Rogers, Esq., and Leo C. Duersten, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

This proceeding was brought for a redetermination of deficiencies in income tax for the years 1939, 1940, and 1941, in the respective amounts of $2,647.22, $3,543.80, and $2,797.13.

The issues presented are whether respondent erred in including in petitioner's income for the years in question amounts which he received in those years from his employer...

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