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RECTOR v. COMMISSIONER

Docket Nos. 5907 and 5908.

4 T.C.M. 1013 (1945)

Laurence L. Rector v. Commissioner. Helen M. Rector v. Commissioner.

United States Tax Court.

Entered November 8, 1945.

Attorney(s) appearing for the Case

James H. Yeatman, Esq., Lyle R. Sproles, C. P. A., 603 Petroleum Bldg., and Max Hendrick, Jr., Esq., for the petitioners. Donald P. Chehock, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

These proceedings, consolidated for hearing, challenge respondent's determination of deficiencies in petitioners' income tax for the year 1941 as follows:

  Laurence L. Rector .................  $379.02
  Helen M. Rector ....................   379.02

Each of the petitioners also claims over-payment in the amount of $1,780.62 for 1941.

Three questions are presented:

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