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HUMMEL v. COMMISSIONER

Docket No. 54686.

28 T.C. 1131 (1957)

FRANCES HUMMEL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 30, 1957.

Attorney(s) appearing for the Case

Thomas W. Hardesty, Esq., for the petitioner.

James C. Bright, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies in income tax as follows:

Year                                    Amount

1949 --------------------------------   $147.90
1950 --------------------------------    147.84
1951 --------------------------------    261.00
1952 --------------------------------    140.59

The only issue for decision is whether the Commissioner erred in including an...

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