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LAZARD v. COMMISSIONER

Docket No. 4688.

5 T.C. 277 (1945)

ROSEMARY HEROLD LAZARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 19, 1945.

Attorney(s) appearing for the Case

Sidney L. Herold, Esq., for the petitioner.

Homer J. Fisher, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

This proceeding involves a determination by the respondent of deficiencies in income tax for the calendar years 1940 and 1941 of $157.46 and $269.20, respectively.

Petitioner is a resident of the State of Louisiana and for the taxable years in question she and her husband filed separate income tax returns on a community property basis. The deficiencies mentioned resulted from several adjustments which the respondent...

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