STOKES v. COMMISSIONER

Docket No. 13628.

8 T.C.M. 592 (1949)

Vene P. Stokes and Clerc J. Stokes v. Commissioner.

United States Tax Court.

Entered June 20, 1949.


Attorney(s) appearing for the Case

C. Ellis Henican, Esq., 1116 Hibernia Bldg., New Orleans, La., for the petitioners. John P. Higgins, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TYSON, Judge:

This proceeding involves income tax deficiencies in the amounts of $910.04 determined against each petitioner, individually, for the calendar year 1943, and $1,278.25 and $3,577.50 determined against the petitioners, jointly, for the calendar years 1944 and 1945, respectively.

The issues raised by the pleadings involve the questions of whether respondent erred (1) in denying a claimed credit for...

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