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SCARLATA v. COMMISSIONER

Docket Nos. 29655, 29656.

10 T.C.M. 509 (1951)

Louis Scarlata v. Commissioner. Rose Scarlata v. Commissioner.

United States Tax Court.

Entered May 23, 1951.

Attorney(s) appearing for the Case

Frank C. Scott, C. P. A., P. O. Box 1904, Stockton, California, for the petitioners. John D. Picco, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent has determined deficiencies in income tax for 1944 in the amount of $644.94 in Docket No. 29655 and in the amount of $644.93 in Docket No. 29656. The petitioners reported their respective shares of community income in their separate returns.

The question which is presented is whether the respondent erred in not offsetting over-payment of 1941 tax as a credit against the tax deficiencies...

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