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KIRKPATRICK v. COMMISSIONER

Docket No. 3866.

3 T.C.M. 1312 (1944)

Bertha Kirkpatrick v. Commissioner.

United States Tax Court.

Entered December 15, 1944.

Attorney(s) appearing for the Case

Harry A. Hall, Esq., 1214 Temple Bldg., Kansas City, Mo., for the petitioner. Roy C. Hormberg, Esq., for the respondent.

Memorandum Opinion

DISNEY, Judge:

The petition herein was filed for the purpose of redetermining a deficiency in income tax for the calendar year 1940 in the amount of $7,148.88, together with a 5 per cent penalty in the amount of $357.44.

The Commissioner adjusted the petitioner's net income by adding thereto (a) additional business income in the amount of $969.48, and (b) additional income from rents...

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