HERTZ v. COMMISSIONER

Docket No. 34273.

12 T.C.M. 370 (1953)

Hal and Ethel Hertz v. Commissioner.

United States Tax Court.

Entered April 6, 1953.


Attorney(s) appearing for the Case

Royal Flagg Jonas, Esq., for the petitioners. Ralph R. Bradbury, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The respondent determined a deficiency of $1,007.04 in income tax against the petitioners for 1948 and added $151.07 as additional tax under section 294 of the Internal Revenue Code.

A number of the errors complained of in the petition have been adjusted by agreement of the parties and the adjustments so agreed upon can be reflected in a Rule 50 computation. Two issues remain for decision:...

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