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HELLER v. COMMISSIONER

Docket Nos. 102243, 102244.

1 T.C.M. 828 (1943)

Edward H. Heller v. Commissioner. Elinor R. Heller v. Commissioner.

United States Tax Court.

Entered March 25, 1943.

Attorney(s) appearing for the Case

Lloyd W. Dinkelspiel, Esq., 14 Montgomery St., San Francisco, Calif., for the petitioners. Harry R. Horrow, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

KERN, Judge:

In Docket No. 102243 respondent determined a deficiency in the income tax liability of petitioner, Edward H. Heller for the year ended December 31, 1936 in the sum of $5,449.15. In the petition filed in this docket number petitioner alleges certain errors in such determination as follows:

(a) The Commissioner of Internal Revenue erred in determining that the profits from the sale of certain real...

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