GOODMAN v. COMMISSIONER

Docket Nos. 110224, 110225, 110226, 110227, 110246.

6 T.C.M. 1031 (1947)

Sylvia Goodman, Robert Goodman and Carolyn Goodman. Husband and Wife, William Goodman, by Charles Goodman, Father and General Guardian, Annette Goodman, by Charles Goodman, Father and General Guardian, Doris G. Jacoby v. Commissioner.

United States Tax Court.

September 8, 1947.


Memorandum Sur Decision

DISNEY, Judge:

In each of the above entitled docket numbers the petitioner opposed respondent's computation for decision under Rule 50, in substance arguing that the respondent in computing corrected income and resulting tax liability, allowed deductions (resulting in overassessment and overpayment) which were not the subject of any assignment of error, therefore beyond the Court's jurisdiction. It is claimed that the refund of overpayment...

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