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ADDITON v. COMMISSIONER

Docket Nos. 138, 139.

3 T.C. 427 (1944)

HARRY L. ADDITON AND ANNIE S. ADDITON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. H. ELLIS STRAW, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 8, 1944.

Attorney(s) appearing for the Case

O. Walker Taylor, Esq., for the petitioners.

Melvin L. Sears, Esq., for the respondent.

These two consolidated proceedings challenge the correctness of a deficiency of $939.65 in the income tax of H. Ellis Straw for 1940, and a deficiency of $579.70 for the same year in the income tax of Harry L. and Annie S. Additon.

Petitioners Harry L. and Annie S. Additon concede that their income for 1940 should be increased in the amount of $350 by reason of dividends received.

The sole issue raised by the pleadings is common to both proceedings—...

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