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GOLDSMITH v. COMMISSIONER

Docket No. 107241.

1 T.C. 711 (1943)

CLIFFORD H. AND KATHRYN GOLDSMITH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 5, 1943.

Attorney(s) appearing for the Case

Michael Halperin, Esq., and Julius Lefkowitz, C. P. A., for the petitioners.

Paul P. Lipton, Esq., for the respondent.

The Commissioner has determined deficiencies in petitioner's income tax for the years 1938 and 1939, respectively, of $575.13 and $1,826.14. The deficiencies are due to certain adjustments in the net income as disclosed by petitioners in their joint returns filed for the taxable years. These adjustments, save one, are minor and are not contested. The main adjustment for both years, which the petitioners contest, is the determination...

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