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WILSON v. COMMISSIONER

Docket No. 16298.

13 T.C. 409 (1949)

THEODORE F. WILSON AND CORAMABEL S. WILSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 28, 1949.

Attorney(s) appearing for the Case

Thomas J. McManus, Esq., and A. G. Wallerstedt, C. P. A., for the petitioners.

Albert J. O'Connor, Esq., for the respondent.

This proceeding involves deficiencies in income tax for the taxable years 1943 and 1944 in the amounts of $10,199.45 and $5,091.25, respectively. The amount of $10,199.45 for the year 1943 is made up of a deficiency of $9,866.93 as set out in the deficiency notice, plus an increased deficiency of $332.52 claimed by respondent in his answer to the petition.

The deficiencies as set out in the deficiency notice are due to an...

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