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CURTIS v. COMMISSIONER

Docket No. 17069.

12 T.C. 810 (1949)

JOHN G. CURTIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 23, 1949.

Attorney(s) appearing for the Case

C. B. Heinemann, Jr., Esq., for the petitioner.

Jackson L. Boughner, Esq., for the respondent.

OPINION.

KERN, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1943 in the amount of $18,039.87. The year 1942 is also involved by virtue of the provisions of the Current Tax Payment Act of 1943.

The other adjustments made by respondent having been conceded by petitioner, one basic problem remains: The manner in which petitioner is obliged to treat for income tax purposes the net amount of payments...

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