FOSTER v. COMMISSIONER

Docket No. 89865.

42 T.C. 974 (1964)

THOMAS BROWNE FOSTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 27, 1964.


Attorney(s) appearing for the Case

Peter J. George, for the petitioner.

John B. Murray, Jr., for the respondent.


ARUNDELL, Judge:

Respondent determined a deficiency in income tax for the calendar year 1956 in the amount of $2,773.03. Petitioner alleges that instead of a deficiency he has overpaid his taxes for 1956 in the amount of $251.11.

One error is assigned as follows:

(a) The Commissioner determined that the petitioner's income from the Emerson Engineers, a partnership, was $14,115.06, and erroneously allocated $13,562.79 to income from domestic...

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