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QUERY v. COMMISSIONER

Docket No. 39115.

13 T.C.M. 891 (1954)

T. C. Memo. 1954-160

D. D. Query and Elsie Query v. Commissioner.

United States Tax Court.

Filed September 28, 1954.

Attorney(s) appearing for the Case

C. Robert Mathis, Esq., and George D. Webster, Esq., for the petitioners. Paul E. Waring, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined deficiencies in petitioners' income tax as follows:

  Year    Amount of Deficiency

  1948 ...........    $8,237.55
  1949 ...........       748.42

The main adjustment for 1948 is adding to the income which petitioners reported for that year: "(a) Dividends increased $16,600.00." This adjustment is explained in the deficiency notice, as follows:

"(a) It is...

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