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HARNED v. COMMISSIONER

Docket Nos. 2884, 2885.

3 T.C.M. 1253 (1944)

Robert V. H. Harned v. Commissioner. Warren W. York v. Commissioner.

United States Tax Court.

Entered November 29, 1944.

Attorney(s) appearing for the Case

Temple W. Seay, Esq., for the petitioners. William H. Best, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These proceedings have been consolidated. In Docket No. 2884, the Commissioner has determined deficiencies in income tax against petitioner, Robert V. H. Harned, of $50.68 for the year 1940 and $258.35 for the year 1941. The deficiency for 1940 is based upon one adjustment made by the Commissioner as follows "(a) Income from partnership $810.57." By an appropriate assignment of error petitioner contests this adjustment. Although...

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