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NOVAK v. COMMISSIONER

Docket Nos. 16744, 16745.

11 T.C. 341 (1948)

C. RAY NOVAK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DOROTHY NOVAK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 23, 1948.

Attorney(s) appearing for the Case

John W. Fishburne, Esq., for the petitioner.

Wilford H. Payne, Esq., for the respondent.

OPINION.

BLACK, Judge:

In these proceedings, which were consolidated, the respondent determined deficiencies in income tax for the taxable year ended October 31, 1944, against petitioner C. Ray Novak in the amount of $196.08 and against petitioner Dorothy Novak in the amount of $193.

The parties have stipulated that the issues to be determined in these proceedings may be stated as follows:

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