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OSBORN v. COMMISSIONER

Docket No. 35932.

12 T.C.M. 1165 (1953)

Enoch A. Osborn and Verna N. Osborn v. Commissioner.

United States Tax Court.

Entered October 14, 1953.

Attorney(s) appearing for the Case

Harry Bangilsdorf, Esq., 180 Matthews Street, Binghamton, N. Y., for the petitioners. Francis J. Butler, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent has determined a deficiency in income tax of the petitioners for the year 1948 in the sum of $833.88. This deficiency arises through respondent's action in increasing gross income in the amount of $6,182.41, by increasing net receipts by the sum of $5,334.33 and the elimination of expenses in the sum of $848.08. The correctness of respondent's action is the issue presented.

Findings...

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