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GERKE v. COMMISSIONER

Docket Nos. 42800-42802.

13 T.C.M. 434 (1954)

T. C. Memo. 1954-30

H. E. Gerke v. Commissioner. Effie M. Gerke v. Commissioner. H. E. Gerke and Effie M. Gerke, Husband and Wife v. Commissioner.

United States Tax Court.

Filed May 6, 1954.

Attorney(s) appearing for the Case

Sam G. Winstead, Esq., for the petitioners. Frank C. Allen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined the following deficiencies in income tax:

  Docket No.    Year    Deficiency

    42800       1947    $2,494.25
    42801       1947     2,494.25
    42802       1946       184.00

The correctness of the determination for 1946 is uncontested.

The only issues for decision relate to the year 1947 and are as follows:

1. Did the Commissioner...

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