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ROBINSON v. COMMISSIONER

Docket No. 50308.

13 T.C.M. 921 (1954)

T. C. Memo. 1954-165

Ash Robinson and Rhea E. Robinson v. Commissioner.

United States Tax Court.

Filed September 30, 1954.

Attorney(s) appearing for the Case

J. L. Rothchild, Esq., Scanlan Building, Houston, Tex., for the petitioners. Paul M. Newton, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioners' income tax for the year 1950 of $1,497.04. The deficiency is due to one adjustment which the Commissioner has made to the $20,377.71 net income reported by petitioners on their return. That adjustment is: "(a) Additional income profits claimed as capital gains $4,415.76." This adjustment is explained in the deficiency...

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