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KUMLER v. COMMISSIONER

Docket Nos. 112022, 112023.

2 T.C.M. 257 (1943)

John Coghlin Kumler and Joyce Taylor Kumler v. Commissioner.

United States Tax Court.

Entered June 11, 1943.

Attorney(s) appearing for the Case

George S. Koles, Esq., 1507 Toledo Trust Bldg., Toledo, O., for the petitioners. W. W. Kerr, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

The Commissioner determined deficiencies in income taxes of the petitioners, who are husband and wife and filed joint returns in Toledo, Ohio, of $1,033.20 for 1939 and $717.43 for 1940. Apparently the wife is here only because she was a party to the joint return. The case duly came on for trial on the circuit calendar at Cleveland and the petitioners, represented by counsel submitted upon the pleadings and a concededly...

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