RIENACKER v. COMMISSIONER

Docket Nos. 20763, 20764.

10 T.C.M. 6 (1951)

Emmy Rienacker v. Commissioner. William Otto Rienacker v. Commissioner.

United States Tax Court.

Entered January 8, 1951.


Attorney(s) appearing for the Case

Louis W. Snyder, Esq., 1160 Nat. Bank Bldg., Detroit 26, Mich., for the petitioners. Thomas V. Lefevre, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent has determined deficiencies in income tax of William Otto and Emmy Rienacker, husband and wife, for the taxable year ended December 31, 1945, in the amounts of $3,215.61 and $1,423.70, respectively. William Otto Rienacker will hereinafter be referred to as petitioner. The cases were consolidated for trial.

There are two questions presented: (a) Were petitioners...

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