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CUNNINGHAM v. COMMISSIONER

Docket No. 34426.

20 T.C. 65 (1953)

JAMES H. CUNNINGHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 13, 1953.

Attorney(s) appearing for the Case

Carl E. Glock, Jr., Esq., for the petitioner.

Edward L. Cobb, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $2,075.06 in income tax of the petitioner for 1947. The only issue is whether the salary of the petitioner's wife for 1949 was erroneously classified as business income rather than as "income not derived from such trade or business" which could be offset by nonbusiness deductions in computing the net operating loss deduction based upon a 1949 net operating loss. The facts have been...

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