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HORTON v. COMMISSIONER

Docket Nos. 20610, 20611.

13 T.C. 143 (1949)

RODNEY B. HORTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EILEEN H. HORTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 27, 1949.

Attorney(s) appearing for the Case

L. L. Gambill, Esq., for the petitioners.

Donald P. Chehock, Esq., for the respondent.

The Commissioner has determined deficiencies against each of the petitioners in the amounts of $241.57 for the year 1943. The year 1942 is involved because of the forgiveness provisions of the Current Payment Tax Act of 1943. The deficiency in each case is due to adjustments made by the Commissioner in the net community income reported by the taxpayers on their respective returns. The adjustment for 1942 was explained in the deficiency notices as follows:

(a) It is...

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