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BAUMAN v. COMMISSIONER

Docket No. 39575.

22 T.C. 7 (1954)

CLEMENT A. BAUMAN AND MABEL BAUMAN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 8, 1954.

Attorney(s) appearing for the Case

John S. Murtha, Esq., for the petitioners.

Lester H. Salter, Esq., for the respondent.

The respondent determined a deficiency in income tax for 1949 of $19,680.84. The deficiency is due to three adjustments made by the Commissioner to the net income reported by petitioners on their joint return filed for the year 1949. These adjustments were:

(a) Wages --------------------------      $15.78
(b) Dividends ----------------------       12.00
(c) Business income ----------------   49,183.17

Adjustment (c) was computed in the deficiency...

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