BOWEN v. COMMISSIONER

Docket No. 69048.

18 T.C.M. 551 (1959)

T.C. Memo. 1959-124

Henry Bruce Bowen and Elna Baggett Bowen v. Commissioner.

United States Tax Court.

Filed June 15, 1959.


Attorney(s) appearing for the Case

W. J. Oven, Jr., Esq., Box 122, Tallahassee, Fla., and Victor M. Cawthon, Esq., for the petitioners. Fred H. Steffey, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined a deficiency in the income tax of petitioners for the taxable year 1954 in the amount of $3,093.72.

The principal issue for decision is whether respondent erred in including in petitioner Henry B. Bowen's 1954 income, the amount of $12,000 which had been credited to an account receivable in his name on the books of a corporation of which he was president and sole shareholder...

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