Case: J. T. Pittard, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Pittard v. Commissioner
Decision Date: 1926-12-08
Docket Number: Docket No. 3640
Citation: 5 B.T.A. 755
Volume: 5
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: J. T. Pittard, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Pages: 755–756

Head Matter:
J. T. Pittard, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 3640.
Promulgated December 8, 1926.
George M. Stanton, Esq., for the petitioner.
Bniee A. Low, Esq., for the respondent.

Opinion:
OPINION.
Lansdon:
Section 1(a) of tlie Revenue Act of 1916, applicable to the year 1917, provides, "that there shall be levied, assessed, collected and paid annually upon the entire net income received in the preceding calendar year from all sources by every individual, a citizen or resident of the United States" certain taxes, and other sections of the Act of 1917 set forth normal and surtax rates. 7'he evidence adduced at the hearing of this proceeding is conclusive that income of this petitioner in the amount of $5,178.71, earned in the last six months of 1916 and the first six months of 1917, was ascertained and credited on his books on June 30, 1917. Inasmuch as the petitioner failed to show what part of such income was received in 1916, the determination of the Commissioner is approved.
Judgment will he entered for the Commissioner.