United States Board of Tax Appeals November 8, 1929, Docket No. 14544 (Adams v. Commissioner)

*1326OPINION.

Love :

In this proceeding there are two questions:

(1) Does the inclusion of the item of $2,118.40 as unlisted income in Alva Adams’ return for 1920 result in a double listing of the same item.

(2) Under the circumstances, as set out in the findings of fact, was that item income at all to Alva Adams ?