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WILLIAMSON v. COMMISSIONER

Docket Nos. 39278, 39279.

22 T.C. 684 (1954)

ANDREW JOHN WILLIAMSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARY M. J. WILLIAMSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 29, 1954.

Attorney(s) appearing for the Case

Bruce Bishop, Esq., for the petitioners.

Frederick T. Carney, Esq., for the respondent.

Respondent determined for the short period from March 1, 1946, to December 31, 1946, deficiencies in the income tax of Andrew John Williamson in the amount of $2,893.30, and in the income tax of Mary M. J. Williamson in the amount of $1,750.74. The issue for decision is whether respondent erred in determining deficiencies for the short period and in computing the tax by annualizing the income for that period in accordance with the provisions of section 47 (c) (1), Internal...

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