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EMERZIAN v. COMMISSIONER

Docket No. 39109.

20 T.C. 825 (1953)

ZABELLE EMERZIAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 16, 1953.

Attorney(s) appearing for the Case

William D. McKee, Esq., for the petitioner.

T. M. Mather, Esq., for the respondent.

The respondent determined a deficiency in income tax for the year 1949 in the amount of $11,174.60. The sole question in issue is whether petitioner filed a joint or a separate return for the year 1949.

FINDINGS OF FACT.

Zabelle Emerzian, the petitioner, and A. G. Emerzian were married during the whole of 1949. Their 1949 income tax returns were prepared by I. W. Fiscalini, an accountant. The petitioner relied upon...

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