CLARK v. COMMISSIONER

Docket Nos. 29011, 29081.

17 T.C. 1357 (1952)

RUTH S. CLARK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HAZEL S. RUTHERFORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 20, 1952.


Attorney(s) appearing for the Case

Hubert L. Will, Esq., for the petitioners.

William Schwerdtfeger, Esq., for the respondent.


These proceedings have been consolidated.

In his deficiency notices respondent determined deficiencies in income taxes for the taxable years 1944, 1945, and 1946, but it has been stipulated that there are no deficiencies or overassessments for 1944 and 1945. The following deficiencies were determined for the taxable year 1946:

                                                        Docket No.  Deficiency

Ruth S. Clark ----------------...

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