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CHAPMAN v. COMMISSIONER

Docket No. 10121.

9 T.C. 619 (1947)

JOHN HENRY CHAPMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 9, 1947.

Attorney(s) appearing for the Case

John F. Dailey, Jr., Esq., for the petitioner.

Thomas R. Charshee, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax as follows:

1942 ---------------------------------------   $163.17
1943 ---------------------------------------    300.02
1944 ---------------------------------------  1,822.37

The petitioner contends that his income is not included in gross income under section 22 (a) of the Internal Revenue Code and, in the alternative, that it is expressly...

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