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TOPEK v. COMMISSIONER

Docket Nos. 11718, 11719.

9 T.C. 763 (1947)

FERVEL TOPEK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SARAH TOPEK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 27, 1947.

Attorney(s) appearing for the Case

J. L. Lockett, Esq., for the petitioners.

D. Louis Bergeron, Esq., for the respondent.

OPINION.

JOHNSON, Judge:

The Commissioner determined a deficiency in the income and victory tax for the calendar year 1943 of petitioner Fervel Topek (Docket No. 11718) in the amount of $811.80, and of petitioner Sarah Topek (Docket No. 11719) in the amount of $811.80. The two proceedings, being identical as to issues and sums involved, were consolidated.

Originally, petitioners had three assignments...

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