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ELLIS v. COMMISSIONER

Docket No. 22376.

14 T.C. 484 (1950)

JAMES H. S. ELLIS AND MAXINE FORD ELLIS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 27, 1950.

Attorney(s) appearing for the Case

Charles H. Buckley, Esq., for the petitioners.

R. P. Hertzog, Esq., and Graham Loving, Esq., for the respondent.

OPINION.

HARRON, Judge:

The Commissioner, under a notice of deficiency dated January 24, 1949, has determined that there is a deficiency in income tax for the year 1945 in the amount of $1,174.93. The petitioners filed a petition in this Court on April 5, 1949, and this proceeding was placed upon the calendar of the Court in New York City for trial on January 23, 1950. The petitioners, by their attorney, made motion, orally, in the first instance...

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