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CRAIN v. COMMISSIONER

Docket No. 47007.

12 T.C.M. 1354 (1953)

George Crain and Manchile Crain v. Commissioner.

United States Tax Court.

Entered November 30, 1953.

Attorney(s) appearing for the Case

Neil J. Lynch, Esq., and C. L. Stickney, C. P. A., Security Building, Olympia, Wash., for the petitioners. Gordon N. Cromwell, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency in petitioners' income tax in the amount of $853.14 for the calendar year 1948. The sole issue concerns the proper basis of certain farm improvements and equipment acquired by petitioners prior to a sale of the farm in 1948.

Proposed findings of facts were submitted by respondent and were concurred in by petitioners.

Findings of Fact

Petitioners...

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