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KUEHNER v. COMMISSIONER

Docket No. 35511.

20 T.C. 875 (1953)

OTTILIE B. KUEHNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 31, 1953.

Attorney(s) appearing for the Case

Christopher Del Sesto, Esq., for the petitioner.

James R. McGowan, Esq., for the respondent.

OPINION.

TIETJENS, Judge:

The Commissioner determined a deficiency of $13,808.75 in income tax for 1947. By amended answer the Commissioner has requested an increased deficiency resulting from adding to the petitioner's reported income, long-term capital gain of $29,034.59 rather than $27,500 as set out in the deficiency notice.

In his original determination the Commissioner added rental receipts of $99.75 to the petitioner's income for 1947...

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