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LOWE v. COMMISSIONER

Docket No. 28053.

11 T.C.M. 508 (1952)

J. T. and Emma Lowe v. Commissioner.

United States Tax Court.

Entered May 22, 1952.

Attorney(s) appearing for the Case

Edward M. Heller, Esq., for the petitioners. Joseph P. Crowe, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent has determined a deficiency of $151.86 in the income tax of the petitioners for 1947.

Findings of Fact

The petitioners are husband and wife residing in New Orleans, Louisiana. They filed their joint income tax return (long form) for 1947 with the collector of internal revenue at New Orleans.

Since about 1923 J. T. Lowe...

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