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STRAUS v. COMMISSIONER

Docket Nos. 32057, 32058.

14 T.C.M. 1328 (1955)

T.C. Memo. 1955-336

Arthur J. Straus v. Commissioner. Arthur J. Straus and Lucille E. Straus v. Commissioner.

United States Tax Court.

Filed December 30, 1955.

Attorney(s) appearing for the Case

A. L. Skolnik, Esq., 710 North Plankinton Avenue, Milwaukee, Wis., for the petitioners. John L. Pedrick, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined a deficiency in income tax against petitioner Arthur J. Straus in 1947 of $5,224.60, and against Arthur J. and Lucille E. Straus in 1948 of $3,306.52. The question for decision is whether salary payments received by petitioner Arthur Straus in 1947 and 1948 constituted back pay within the meaning of section 107(d) of the Internal Revenue Code of 1939. An adjustment of a medical...

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