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PORTER v. COMMISSIONER

Docket Nos. 11333, 11334.

9 T.C. 556 (1947)

JOSEPH F. PORTER, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLYDE H. PORTER AND WILLIE MAE PORTER, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 30, 1947.

Attorney(s) appearing for the Case

Ralph E. Mullin, Esq., and John H. Lucas, Esq., for the petitioners.

Frank M. Cavanaugh, Esq., for the respondent.

The respondent determined deficiencies of $1,345.17 and $3,244.79 in the income tax liability of Joseph F. Porter, Jr., and Clyde H. Porter and his wife, Willie Mae Porter, respectively, for the year 1941. The petitioners, Joseph F. Porter, Jr., and Clyde H. Porter (and his wife) also claim an overpayment of their taxes for the taxable year in the sums of $1,187.25 and $3,865.49, respectively.

The sole issue is whether certain...

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