JOHNSON v. COMMISSIONER

Docket Nos. 23114, 23115.

19 T.C. 93 (1952)

E. R. FENIMORE JOHNSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JANET DARBY JOHNSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 28, 1952.


Attorney(s) appearing for the Case

James J. Cloran, Esq., and Frederick E. S. Morrison, Esq., for the petitioners.

John T. Rogers, Esq., and Edward Pesin, Esq., for the respondent.


These consolidated proceedings involve the determination of deficiencies in income taxes of the respective petitioners for the calendar year 1945 in the following amounts:

     Petitioner                                    Amount

E. R. Fenimore Johnson ------------------------   $17,804.72
Janet Darby Johnson ---------------------------     3,584.22

Petitioner, E. R. Fenimore Johnson, claims an overpayment in the amount of $6,553...

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