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FRANKEL v. COMMISSIONER

Docket No. 111676.

3 T.C. 231 (1944)

BELLE GOLDSTINE FRANKEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 9, 1944.

Attorney(s) appearing for the Case

A. F. Schaetzle, Esq., for the petitioner.

W. Frank Gibbs, Esq., for the respondent.

OPINION.

MELLOTT, Judge:

The Commissioner determined deficiencies in income tax for the calendar years 1938 and 1939 in the respective amounts of $548.10 and $363.93. Petitioner alleges that there are no deficiencies in tax and that she has overpaid her taxes in the respective amounts of $4,675.16 and $4,691.48.

The four assignments of error set out in the petition raise two questions, one of which...

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