BLUM v. COMMISSIONER

Docket No. 13059.

10 T.C. 1131 (1948)

TILLIE BLUM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 21, 1948.


Attorney(s) appearing for the Case

George L. Weisbard, Esq., for the petitioner.

Harold H. Hart, Esq., for the respondent.


The Commissioner determined deficiencies of $5,218.30 and $4,384.21 in income tax for the years 1943 and 1944. The only issue for decision is whether he erred in making annual additions to income under section 22 (k) of the Internal Revenue Code.

FINDINGS OF FACT.

The petitioner filed individual income tax returns for the taxable years with the collector of internal revenue for the first district of Illinois.

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