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WHITE v. COMMISSIONER

Docket No. 44257.

23 T.C. 90 (1954)

HENRY P. WHITE AND NANCY A. WHITE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 19, 1954.

Attorney(s) appearing for the Case

William P. Clyne, Esq., for the petitioners.

James F. Kennedy, Jr., Esq., for the respondent.

Respondent determined deficiencies in income taxes of petitioners for the calendar years 1948 and 1949 in the amounts of $1,088.51 and $10,014.28, respectively. Petitioners, in addition to resisting the deficiency determinations, claim that, if they prevail, there has been an overpayment of income taxes for the calendar year 1948, due to certain conceded arithmetical errors.

The question presented is whether petitioners were...

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