ENNIS v. COMMISSIONER

Docket No. 23608.

17 T.C. 465 (1951)

NINA J. ENNIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 27, 1951.


Attorney(s) appearing for the Case

Thomas J. Bailey, Esq., for the petitioner.

Cyrus A. Neuman, Esq., for the respondent.


Respondent has determined deficiencies in petitioner's income tax for the calendar years 1944 and 1945 in the amounts of $803.79 and $4,104.17, respectively.

The sole issue is whether all or any part of the profit realized by the petitioner from the sale of a business property on August 1, 1945, is includible in her 1945 taxable income.

Petitioner does not contest the deficiency determined by the respondent for 1944, nor the deficiency for 1945 insofar as...

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