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ADAMS v. COMMISSIONER

Docket Nos. 12805 and 12806.

8 T.C.M. 483 (1949)

Katherine Adams v. Commissioner. Edward H. Adams v. Commissioner.

United States Tax Court.

Entered May 12, 1949.

Attorney(s) appearing for the Case

Eli Freed, Esq., 1069 Mills Bldg., San Francisco, Calif., for the petitioners. W. J. McFarland, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TYSON, Judge:

These consolidated proceedings involve deficiencies in income and victory tax for the calendar year 1943 determined by respondent against Katherine Adams and Edward H. Adams in the amounts of $1,127.98 and $41,237.40, respectively. The year 1942 is also involved in each proceeding because of the forgiveness feature of section 6 of the Current Tax Payment Act...

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