United States Tax Court September 11, 1945, Docket No. 5582 (Mill v. Commissioner)

OPINION.

Smith, Judge:

Petitioner contends that the $8,768.78 representing the 5 percent of the slot machine income for 1940 which he paid over to the state association in that year was not his income, but was the income of the state association.

We think that the evidence supports petitioner’s contention on this point.