HUGGINS v. COMMISSIONER

Docket No. 109539.

1 T.C.M. 904 (1943)

Ida P. Huggins v. Commissioner.

United States Tax Court.

Entered April 17, 1943.


Attorney(s) appearing for the Case

Glenn Y. Davidson, C. P. A., Gulf Bldg., Houston, Tex., for the petitioner. Wilford H. Payne, Esq., for the respondent.


Memorandum Opinion

ARNOLD, Judge:

The respondent determined a deficiency of $1,731.48 in petitioner's income tax for the year 1939 as the result of several adjustments in her return. Her address is 1017 Chronical Building, Houston, Texas, and her return was filed with the collector of internal revenue for the first district of Texas, Austin, Texas. The only question involved arises from the different treatment by the parties of an amount of $12,087.85 received...

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