Willey v. Commissioner
199 F.2d 375, 52-2 USTC ¶ 9517 (6th Cir. 1952)
(aff'g per curiam)
In the United States Court of Appeals for the Sixth Circuit. No. 11,474 October 21, 1952.- (199 F. (2d) 375)
Petition for review of tile decision of the Tax Court of the United States.
Tax Court procedure: Amendment of petition.- After the Tax Court had entered a decision against the taxpayer for his failure to plead that the Commissioner had erred in determining a deficiency, taxpayer's subsequent motion for leave to amend the petition was granted.
Back references: Tax Court Rule 7 at 524 CCH ¶ 1658.059 and Tax Court Rule 18 at 524 CCH ¶ 1674.005.
Gross income: Cash basis.- Income received in 1945 on a sale made in 1944 was not includible in a cash basis taxpayer's 1944 gross income.
Back reference: Sec. 29.42-1 at 522 CCH ¶ 398.785.
Affirming the memorandum opinion of the Tax Court, 10 TCM 267, CCH Dec. 18,202(M), reported at 515 CCH ¶ 7402(M).
L. F. Ratterman, Cincinnati, Ohio, for petitioner. Charles S. Lyon, Ellis N. Slack, and Louise Foster, Washington, D. C., for respondent.
Before SIMONS, Chief Judge; McALLISTER and MILLER, Circuit Judges.
Order
MCALLISTER, Circuit Judge: The above cause coming on to be heard upon the transcript of the record, the briefs of the parties, the supplemental communication of counsel for petitioner, and the arguments of counsel in open court, and the court being duly advised.
Now, therefore, it is ordered, adjudged, and decreed that the decision appealed from be and is hereby affirmed in accordance with the original findings of fact and opinion, and the supplemental findings of fact and opinion of the Tax Court of the United States.