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SCOTT v. COMMISSIONER

Docket No. 32252.

11 T.C.M. 711 (1952)

John D. Scott v. Commissioner.

United States Tax Court.

Entered June 30, 1952.

Attorney(s) appearing for the Case

T. J. Griffin, Esq., 1014 Sterick Bldg., Memphis, Tenn., for the petitioner. Homer F. Benson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioner's income tax for the year 1947 of $7,424.93. The deficiency is due to three adjustments made by the Commissioner, namely:

  (a) Salary ..................  $10,927.82
  (b) Additional income .......    4,185.35
  (c) Farm loss ...............      241.06

The petitioner contests adjustments (a) and (c) but does not contest adjustment (b). Adjustment...

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