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FISHER v. COMMISSIONER

Docket No. 5220.

4 T.C.M. 381 (1945)

D. K. Este Fisher, Jr., and Jean Small Fisher, his wife v. Commissioner.

United States Tax Court.

Entered April 12, 1945.

Attorney(s) appearing for the Case

Edwin F. A. Morgan, Esq., and Bradley T. J. Mettee, Jr., Esq., for the petitioners. Elmer L. Corbin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SMITH, Judge:

Petitioners seek a redetermination of a deficiency in income tax for 1940 in the amount of $2,421.16. The only questions in issue are the fair market value on November 1, 1930, of a residence in York, Pa., which was sold in 1940 for $37,000, and the allocation between land and buildings on the premises on November 1, 1930.

Findings of Fact

The petitioners are husband and wife residing...

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