MASSARO v. COMMISSIONER

Docket No. 9539.

6 T.C.M. 374 (1947)

Angelo Massaro v. Commissioner.

United States Tax Court.

Entered April 9, 1947.


Attorney(s) appearing for the Case

Angelo Massaro, pro se. Scott A. Dahlquist, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARLAN, Judge:

The Commissioner determined a deficiency in income taxes against the petitioner for the calendar year 1943 in the amount of $471.86. The sole question is whether the compensation received by the petitioner while employed in Africa by Douglas Aircraft Co., Inc., is taxable under Section 116 (a) of the Internal Revenue Code.

Findings of Fact

The petitioner is an individual citizen of...

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