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PICKELSIMER v. COMMISSIONER

Docket No. 4456.

7 T.C.M. 111 (1948)

J. W. Pickelsimer v. Commissioner.

United States Tax Court.

Entered February 26, 1948.

Attorney(s) appearing for the Case

Allen W. Clapp, Esq., and Alex P. Gaines, Esq., for the petitioner. Bernard D. Hathcock, Esq., and N. A. Townsend, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income tax determined by the respondent against petitioner for the taxable years ended December 31, 1940 and 1941 in the amounts of $31,967.33 and $34,399.99, respectively.

The above deficiencies are due entirely to the inclusion in income as "Income from business" for 1940 and 1941 of $49,615.90 and $52,543.85, respectively. In a statement...

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