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O'BRIEN v. COMMISSIOENR OF INTERNAL REVENUE

Docket No. 89659.

38 T.C. 707 (1962)

WALTER F. O'BRIEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 22, 1962.

Attorney(s) appearing for the Case

Henry D. O'Connor, Esq., for the petitioner.

Malin Van Antwerp, Esq., for the respondent.

The Commissioner determined a deficiency in petitioner's 1957 income tax in the amount of $2,205.33. The principal issue concerns the correct method of applying section 1303, I.R.C. 1954, in respect of back pay awarded to petitioner in 1957. A subsidiary issue relates to the determination of the amounts of certain itemized deductions for the years 1952-1955 in fixing the limitation on petitioner's 1957 tax liability under section 1303.

FINDINGS OF FACT.

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