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  5. 16 T.C. 1259 (1951)
 

ESTATE OF HOBBS v. COMMISSIONER

Docket Nos. 23188, 23189.

16 T.C. 1259 (1951)

ESTATE OF JOHN W. F. HOBBS, DECEASED, LEON P. HOBBS, ERMINIE B. HOBBS, CLAUDE L. ALLEN, EXECUTORS AND TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 8, 1951.

Attorney(s) appearing for the Case

Henry A. Malleasian, Esq., and Howard C. Connor, Esq., for the petitioners.

James R. McGowan, Esq., for the respondent.

These proceedings involve a common issue and have been consolidated.

Docket No. 23188 involves a deficiency in income tax of the estate of John W. F. Hobbs, deceased, Leon P. Hobbs, et al., trustees for the year 1946 of $658.98. In the determination of the deficiency the Commissioner made four adjustments to the net income as reported on the return. Only one of these adjustments is contested which is adjustment "(a) Rental income $2,577.72." That adjustment is explained...

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