MAHLER v. COMMISSIONER

Docket No. 45231.

22 T.C. 1180 (1954)

BENJAMIN MAHLER AND JULIA F. MAHLER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 17, 1954.


Attorney(s) appearing for the Case

Benjamin Mahler, Esq., pro se.

George E. Grimball, Jr., Esq., for the respondent.


OPINION.

OPPER, Judge:

Respondent determined a deficiency of $10,020.67 in petitioners' income taxes for the year 1948. An overpayment is also claimed. Petitioners do not contest certain adjustments. A mathematical error in the final determination is conceded by respondent. The questions to be decided are (1) whether, in allocating certain compensation received by petitioner Benjamin Mahler in 1948 to the prior years 1942 through 1947, inclusive,...

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