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JONES v. COMMISSIONER

Docket No. 37031.

22 T.C. 407 (1954)

CLARENCE B. JONES AND NANCY BROWN JONES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 27, 1954.

Attorney(s) appearing for the Case

Middleton Miller, Esq., for the petitioners.

Paul Levin, Esq., for the respondent.

OPINION.

RAUM, Judge:

The respondent determined deficiencies in income tax against petitioners for the years 1947 and 1948 in the amounts of $298.61 and $83.68, respectively. Petitioners claim overpayments of income tax for those years in the amounts of $46.50 and $25.32, respectively.

The issues are:

(1) Whether payments received by Clarence B. Jones from The Aetna Life Insurance Company during the years 1947 and 1948 were governed...

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