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BAUER v. COMMISSIONER

Docket Nos. 24393, 24394.

15 T.C. 876 (1950)

FREDERICK R. BAUER AND RUTH R. BAUER, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARY STEWART VIVIAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 14, 1950.

Attorney(s) appearing for the Case

George R. Sherriff, Esq., for the petitioners.

Rigmor O. Carlsen, Esq., for the respondent.

The respondent determined deficiencies in the petitioners' income tax liabilities for the year 1944 as follows:

Docket No.                   Petitioner                                Amount

24393 ----------   Frederick R. and Ruth R. Bauer ----------------   $14,251.41
24394 ----------   Mary Stewart Vivian ---------------------------     8,057.10

The issue is whether a judgment paid by petitioners for a liquidated corporation...

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