GRANT v. COMMISSIONER

Docket Nos. 36116, 36148.

18 T.C. 1013 (1952)

JANE C. GRANT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF HAROLD W. ROSS, DECEASED, JULIUS B. BAER AND MILTON GREENSTEIN, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 16, 1952.


Attorney(s) appearing for the Case

John P. Allison, Esq., for the petitioner in Docket No. 36116; Samuel A. Dyckman, Esq., for the petitioners in Docket No. 36148.

S. Jarvin Levison, Esq., for the respondent.


These cases have been consolidated.

In Docket No. 36116, Jane C. Grant, petitioner, a deficiency of $7,227.70 for the year 1946 has been determined. The deficiency is due to four adjustments which the Commissioner made to the net income as disclosed by the petitioner's return. These adjustments were:

(a) Salary income ---------------------------------   $8,576.92
(b) Contributions ---------------------------------      500.00
(c) Medical expenses --...

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