BARKER v. COMMISSIONER

Docket Nos. 45294, 45295.

24 T.C. 1160 (1955)

ARTHUR S. BARKER AND ALBERTA C. BARKER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ALBERTA C. BARKER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 30, 1955.


Attorney(s) appearing for the Case

William E. Murray, Esq., and Alvin Rush, Esq., for the petitioners.

S. Jarvin Levison, Esq., for the respondent.


These proceedings, consolidated for hearing and consideration, involve deficiencies of $2,497.10 and $3,158.77 in income taxes of Alberta C. Barker determined by respondent for the calendar years 1946 and 1947, respectively, and a deficiency of $2,009.84 in income tax of Arthur S. and Alberta C. Barker determined by respondent for the calendar year 1948. Petitioners claim overpayments of income taxes of $2,500 for 1946 and $3,000 for both 1947 and 1948. The questions presented...

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