BARFIELD v. COMMISSIONER

Docket No. 25300.

11 T.C.M. 476 (1952)

M. P. Barfield and Clara A. Barfield, Husband and Wife v. Commissioner.

United States Tax Court.

Entered May 14, 1952.


Attorney(s) appearing for the Case

Carl K. Goodson, Esq., for the petitioners. Thomas C. Cravens, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined a deficiency in income tax for the calendar year 1946 in the amount of $5,655.99 against petitioners. Several adjustments which were involved in the determination of that deficiency are no longer in dispute and will be reflected in the computation under Rule 50. The only question for decision is whether any part of an item of...

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