GOODWIN v. COMMISSIONER

Docket Nos. 3344, 3343.

3 T.C.M. 1080 (1944)

Charles F. Goodwin and Jennie Goodwin v. Commissioner.

United States Tax Court.

Entered October 9, 1944.


Attorney(s) appearing for the Case

Allan Pretzman, Esq., for the petitioners. John H. Pigg, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

These proceedings have been consolidated for hearing.

In Docket No. 3343, respondent determined deficiencies in the income tax of petitioner, Jennie Goodwin, for the calendar years 1939 and 1941 of $38.09 and $42.30, respectively. The deficiencies resulted from respondent's determination that Jennie Goodwin was entitled to an earned income credit in the amount of $300 only for each of the taxable...

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