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BOULDIN v. COMMISSIONER

Docket No. 8560.

8 T.C. 959 (1947)

CHARLES F. BOULDIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 6, 1947.

Attorney(s) appearing for the Case

Joseph D. Brady, Esq., and Willom A. Henderson, Esq., for the petitioner.

A. J. Hurley, Esq., for the respondent.

The Commissioner has determined a deficiency of $5,352.41 in petitioner's income tax for the year 1943. This deficiency is due to the inclusion in petitioner's income of $16,790.08 which he earned for personal services rendered in 1943 while employed in the Dominion of Canada in the construction of the Canol oil project. In a statement attached to the deficiency notice, the Commissioner said in part:

It has been held since...

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