FAIRBANKS v. COMMISSIONER

Docket No. 12979.

15 T.C. 62 (1950)

HELEN SCOTT FAIRBANKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 31, 1950.


Attorney(s) appearing for the Case

Harrison Harkins, Esq., for the petitioner.

E. A. Tonjes, Esq., for the respondent.


The respondent determined a deficiency in income and victory tax in the amount of $8,506.90 for the year 1943. The year 1942 is involved because of the provisions of the Current Tax Payment Act of 1943. The question is whether $14,815.13, which the petitioner received in 1943, and $13,500, which was received in 1942, constitute taxable income, as respondent has determined.

Petitioner filed her returns for 1942 and 1943 with the collector for the sixth district of...

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