WILLIS v. COMMISSIONER

Docket No. 40236.

14 T.C.M. 149 (1955)

T.C. Memo. 1955-44

Emma H. Willis v. Commissioner.

United States Tax Court.

Filed February 23, 1955.


Attorney(s) appearing for the Case

Ed. J. deVerges, Esq., 717 Whitney Building, New Orleans, La., for the petitioner. E. G. Sievers, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent has determined deficiencies in petitioner's income tax as follows:

  Year                 Deficiency

  1945 ...............  $   679.15
  1946 ...............    8,367.66
  1947 ...............   18,665.64

The question presented for our consideration is whether petitioner is taxable on all or only one-third of the income from certain real property during 1945...

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