McENANEY v. COMMISSIONER

Docket Nos. 112754, 2038.

3 T.C. 552 (1944)

EDWIN J. McENANEY AND AGNES McENANEY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 3, 1944.


Attorney(s) appearing for the Case

Eugene J. Steiner, Esq., and Russell E. Newkirk, Esq., for the petitioners.

Oliver W. Toll, Esq., for the respondent.


This is a consolidated proceeding involving income tax deficiencies for the years 1937, 1938, and 1939 in the respective amounts of $6,154.97, $6,503.06, and $6,534.89. Petitioners, residents of Albany, New York, are husband and wife. Their joint returns for the taxable years in question, computed on the cash receipts and disbursements basis, were filed with the collector for the fourteenth district of New York. The adjustments giving rise to the deficiencies relate solely...

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