SPRECKELS v. COMMISSIONER

Docket No. 5741.

8 T.C.M. 1113 (1949)

Alma de Bretteville Spreckels (formerly Alma Spreckels Awl) v. Commissioner.

United States Tax Court.

Entered December 27, 1949.


Attorney(s) appearing for the Case

Eustace Cullinan, Esq., and O. K. Cushing, Esq., 1 Montgomery St., Room 821, San Francisco, Calif., for the petitioner. W. J. McFarland, Esq., and T. M. Mather, Esq., for the respondent.


Memorandum Opinion

TYSON, Judge:

This proceeding involves income tax deficiencies determined by respondent against petitioner and also petitioner's claimed overpayment of income taxes for the calendar years and in the amounts as follows:

                                       Claimed
  Year                   Deficiency  Overpayment

  1938................  $  5,192.50  $46,334.12
  1939................    55,576.12   .........
  1940......

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