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WYNEKOOP v. COMMISSIONER

Docket Nos. 22909 and 25107.

10 T.C.M. 380 (1951)

James L. Wynekoop v. Commissioner. Mary Ita Wynekoop v. Commissioner.

United States Tax Court.

Entered April 18, 1951.

Attorney(s) appearing for the Case

Melvin D. Wilson, Esq., for the petitioners. A. J. Hurley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax of $1,197.96 for 1943 and $329 for 1944 against James, and $329 for 1944 against Mary. The only issue is whether compensation which James received in 1943 and 1944 for personal services performed in Ireland is to be excluded from his taxable income under section 116(a).

Findings of Fact

The petitioners...

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