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FORD v. COMMISSIONER

Docket Nos. 3947, 3948.

6 T.C. 499 (1946)

ROBERT E. FORD AND LINA Y. FORD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALLYN K. FORD AND EMILY B. FORD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 15, 1946.

Attorney(s) appearing for the Case

C. C. Goodson, Esq., and E. F. Hoeschen, Esq., for the petitioners.

Lester M. Ponder, Esq., for the respondent.

OPINION.

LEECH, Judge:

These consolidated proceedings involve deficiencies in income taxes for the year 1941 in the respective amounts of $1,187.78 and $1,484.73. By amended petitions filed at the hearing, petitioners in Docket No. 3947 claim overpayment of income taxes in the amount of $3,137.93 and in Docket No. 3948, in the amount of $1,901.23. The issues are: (1) Whether the cost basis of partnership assets...

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