ALLEN v. COMMISSIONER

Special Proceeding No. 104.

29 T.C. 113 (1957)

DRAPER ALLEN AND FLORENCE J. ALLEN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 24, 1957.


Attorney(s) appearing for the Case

Harry H. Meisner, Esq., for the petitioners.

John M. Byers, Esq., for the respondent.


OPINION.

KERN, Judge:

Petitioners filed herein a motion for leave to file petition for redetermination of alleged deficiency, and an affidavit in support thereof on August 19, 1957. On the same date there was lodged with the Clerk of this Court the petition referred to in said motion, which requested a redetermination of a deficiency determined by respondent in income tax of petitioners for the calendar year...

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