HENDRICKS v. COMMISSIONER

Docket No. 17439.

8 T.C.M. 699 (1949)

W. Sam Hendricks v. Commissioner.

United States Tax Court.

Entered August 10, 1949.


Attorney(s) appearing for the Case

G. C. Thompson, Esq., RFD #1, Manchester, Ga., for the petitioner. Edward L. Potter, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARLAN, Judge:

The Commissioner determined a deficiency in petitioner's income tax for the year 1944 in the amount of $433.80. The only question involved is as to the correctness of the Commissioner's adjustments pertaining to items of income which were included in petitioner's 1944 income tax return. These adjustments are given in detail hereinafter.

Findings of Fact

Petitioner is now, and has been...

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