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SCHATZKI v. COMMISSIONER

Docket No. 40833.

20 T.C. 485 (1953)

HERBERT SCHATZKI AND ELSE SCHATZKI, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 28, 1953.

Attorney(s) appearing for the Case

Nathan M. Silverstein, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $833.24 in the income tax of the petitioners for their fiscal year ended June 30, 1948. The only issue is whether the petitioners, in computing their tax at the rates applicable to 1947, can do so on the basis of separate returns where they filed a joint return for the fiscal year. The facts have been presented by a stipulation which is adopted as the findings of fact.

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