FELLOWS v. COMMISSIONER

Docket No. 15723.

9 T.C.M. 35 (1950)

Roy A. and Lola E. Fellows v. Commissioner.

United States Tax Court.

Entered January 17, 1950.


Attorney(s) appearing for the Case

Woodrow S. Wilson, Esq., and Milton S. Musser, Esq., for the petitioners. H. A. Melville, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This case involves income tax liability for the calendar years 1944 and 1945. Deficiency was determined in the amount of $336.24 for the year 1944. The deficiency notice for the year 1945 recites on the first page thereof a deficiency of $45.76, but by amended answer the respondent pleads that the correct deficiency for the year 1945 was $255.85, and that the $45.76 is, as shown upon the computation...

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