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SPENCER v. COMMISSIONER

Docket Nos. 32267, 32268.

19 T.C. 727 (1953)

JOHN JUNKER SPENCER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. NITA MURRY SPENCER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 23, 1953.

Attorney(s) appearing for the Case

Marvin K. Collie, Esq., and R. P. Bushman, Jr., Esq., for the petitioners.

John P. Higgins, Esq., for the respondent.

The Commissioner determined deficiencies in the income tax of petitioners in the following years and amounts:

                                                          1946        1947

John Junker Spencer --------------------------------   $22,411.76   $25,000.26
Nita Murry Spencer ---------------------------------       574.46     2,838.53

The petitioners in both dockets assign as error the respondent's inclusion of certain rental...

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