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WARREN v. COMMISSIONER

Docket No. 40393.

20 T.C. 378 (1953)

W. HAROLD WARREN AND LILIA L. WARREN, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 19, 1953.

Attorney(s) appearing for the Case

Robert V. Carton, Esq., for the petitioners.

John J. Hopkins, Esq., for the respondent.

The Commissioner has determined a deficiency in petitioners' income tax for the year 1947 of $995.03. The deficiency is due to two adjustments made by the Commissioner to the net income as disclosed by the return. These adjustments were:

(a) Net profit from business ----------------------------     $18.25
(b) Trustee's commissions -------------------------------   5,922.44

The petitioners do not contest adjustment (a). Adjustment (b) is explained...

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