United States Tax Court December 31, 1946, Docket No. 6755. (Elsea v. Commissioner)

A. Ray and Marion J. Elsea v. Commissioner. Elsea v. Commissioner Docket No. 6755. United States Tax Court 1946 Tax Ct. Memo LEXIS 2; 5 T.C.M. (CCH) 1116; T.C.M. (RIA) 46298; December 31, 1946 *2 During the taxable year petitioner, A. Ray Elsea, was the bureau manager in Los Angeles, California, of an organization or cult known as "Mankind United.