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HAWN v. COMMISSIONER

Docket No. 40246.

23 T.C. 516 (1954)

JOHN DAVID HAWN AND BETTE HAWN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 23, 1954.

Attorney(s) appearing for the Case

Marvin K. Collie, Esq., and John G. Heard, Esq., for the petitioners.

W. B. Riley, Esq., for the respondent.

The Commissioner has determined a deficiency in petitioners' income tax for the year 1949 of $30,457.06. The deficiency is due to two adjustments made by the Commissioner to the net income reported by petitioners on their joint return, as follows:

(a) Oil payment, net adjustment --------------------   $27,000.00
(b) Hewit estates ----------------------------------     1,329.85

Adjustment (a) is explained by the Commissioner in his deficiency notice...

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