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HARRIS v. COMMISSIONER

Docket Nos. 26477, 26478.

10 T.C.M. 477 (1951)

Joe Denton Harris, Jr. v. Commissioner. Emma Dunn Harris v. Commissioner.

United States Tax Court.

Entered May 22, 1951.

Attorney(s) appearing for the Case

Aaron Goldfarb, Esq., 517 City Nat. Bank Bldg., Houston, Tex., for the petitioners.

John P. Higgins, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

In Docket No. 26477 the Commissioner has determined deficiencies against Joe Denton Harris, Jr., for the taxable years ended December 31, 1944 and 1945, of $5,061.87 and $1,224.47, respectively. The deficiency for 1944 is based upon two adjustments made to the net community income as disclosed by the return as follows:

  (a) Depreciation disallowed ...   $ 2,500.00
  (b) Income reported by Robert
        D. Harris...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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