TRUMAN v. COMMISSIONER

Docket No. 15825.

8 T.C.M. 108 (1949)

Springer W. Truman v. Commissioner.

United States Tax Court.

Entered February 11, 1949.


Attorney(s) appearing for the Case

Charles D. Harmon, Esq., and Clayborne W. Smoot, C. P. A., Uhler-Phillips Bldg., Marion, O., for the petitioner. William R. Bagby, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Deficiencies in income tax have been determined for the calendar years 1940 and 1941, in the respective amounts of $1,313.58 and $3,193.21. These deficiencies arose from the disallowance in each year of $10,000, which sums were a portion of the amounts claimed to have been paid by petitioner as winnings to various of his customers in connection with the operation of his "numbers business."

Findings of Fact

...

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