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BOSTON v. COMMISSIONER

Docket No. 25564.

11 T.C.M. 602 (1952)

Charles H. and Lilly Boston v. Commissioner.

United States Tax Court.

Entered June 17, 1952.

Attorney(s) appearing for the Case

Malcolm E. Rosser, Esq., for the petitioners. W. B. Riley, Esq., for the respondent.

Memorandum Opinion

HILL, Judge:

Respondent has, by the deficiency notice, determined a deficiency in income tax for the calendar year 1947 of $57.10, but by amended answer filed at the hearing of this proceeding he has asked an increase in the deficiency to $131.39, due to a mathematical error in the computation. Accordingly, it is a deficiency of $131.39 which is here in issue.

The proceeding was heard at Muskogee, Oklahoma, on May 7, 1951, by Henry...

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