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KIRKLAND v. COMMISSIONER

Docket Nos. 107313, 107314.

1 T.C.M. 109 (1942)

Barbara S. Kirkland v. Commissioner. Betty Stoddard Horn v. Commissioner.

United States Tax Court.

Entered November 25, 1942.

Attorney(s) appearing for the Case

Geo. E. H. Goodner, Esq., Munsey Bldg., Washington, D. C., and Helen Goodner, Esq., for the petitioners. Henry C. Clark, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These proceedings have been consolidated. Docket No. 107313 involves a deficiency in income tax for the year 1937, which the Commissioner has determined against Barbara S. Kirkland. The deficiency is due to four adjustments made by the Commissioner to the net income of the taxpayer as disclosed by the income tax return which she filed for the taxable year. These adjustments were:

(a) Dividends .............   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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