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MEURLIN v. COMMISSIONER

Docket No. 51286.

25 T.C. 118 (1955)

ALFRED MEURLIN AND OTTILIE MEURLIN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 27, 1955.

Attorney(s) appearing for the Case

Harold Kamens, Esq., for the petitioners.

John J. Hopkins, Esq., for the respondent.

The Commissioner has determined deficiencies in petitioners' income tax of $679.48 for 1946 and $446.49 for 1948. Some minor adjustments are not contested. The only adjustment in issue is one labeled in the deficiency notice "Annual payment to Mrs. R. J. Brown — purchase of practice $1,350.00." This adjustment is explained in the deficiency notice as follows:

(1) It has been determined that a payment of $1,350.00 made to Stella Brown, Executrix of the Estate...

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