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PRICE v. COMMISSIONER

Docket Nos. 16735, 16736.

8 T.C.M. 865 (1949)

Bertie N. Price v. Commissioner. L. M. Price v. Commissioner.

United States Tax Court.

Entered September 22, 1949.

Attorney(s) appearing for the Case

Dorothy Ann Kinney, Esq., Amarillo Bldg., Amarillo, Tex., for the petitioners. Allen T. Akin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

These proceedings were consolidated for hearing and involve deficiencies in income tax for 1944 in the amount of $20,380.56 in Docket No. 16735 and $20,355.56 in Docket No. 16736. The issue is whether respondent erred in including the amount of $11,180.35 in community income as ordinary income realized from collections on certain notes.

Findings of Fact

The petitioners are husband and...

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