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Income Tax Keyed to Graetz
Carter v. Commissioner
Citation:40 T.C.M. 654 (1980)
Petitioner was hired as a laboratory technician for the city of New York in 1974 and was transferred to a new position towards the end of the year. After the transfer, he was not paid for six weeks and finally received his paycheck in 1975 for hours worked in 1974. Petitioner did not include this paycheck in his 1975 tax return, arguing that he had constructively received payment in 1974. The Commissioner of Internal Revenue asserted a deficiency for Petitioner’s failure to include this income.
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