LAGREIDE v. COMMISSIONER

Docket Nos. 43610, 43611.

23 T.C. 508 (1954)

ANDERS I. LAGREIDE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALICE LAGREIDE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 22, 1954.


Attorney(s) appearing for the Case

Carl A. Jonson, Esq., for the petitioners.

John D. Picco, Esq., for the respondent.


The respondent determined deficiencies in income tax against each of the petitioners for the taxable year 1947 in the amount of $262.20.

Petitioners are husband and wife. They filed a joint income tax return for the year 1949.

The questions presented are whether or not rents received by the wife in 1949 from the rental of a single piece of property and salary received by her from teaching school constituted income from the

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