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HAYES v. COMMISSIONER

Docket No. 8605.

6 T.C. 914 (1946)

SADIE CORBETT HAYES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 30, 1946.

Attorney(s) appearing for the Case

Earl Bohannon, Esq., for the petitioner.

Harlow B. King, Esq., for the respondent.

OPINION.

LEECH, Judge:

Respondent has determined a deficiency in income tax for the calendar year 1943 in the amount of $189.23. The question is whether a return filed for the year 1942 by petitioner for herself and her deceased husband constituted a valid joint return under which the petitioner was liable for the deficiency. The liability of petitioner on such return affects her tax for the year 1943. The...

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