NICHOLSON v. COMMISSIONER

Docket No. 37285.

12 T.C.M. 1398 (1953)

N. J. Nicholson v. Commissioner.

United States Tax Court.

Entered December 10, 1953.


Attorney(s) appearing for the Case

Morris Rifkin, Esq., for the petitioner. Frank C. Conley, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income tax of petitioner in years and in amounts as follows:

  Year                      Deficiency

  1945 .................    $1,210.35
  1946 .................     7,187.87

Most of the issues originally raised by the pleadings have been settled by stipulation of the parties. The sole question remaining for our consideration involves the status of a certain...

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