The Commissioner determined a deficiency of $7,304.96 in income tax for 1950 against Sanitary Farms Dairy, Inc., and, for the same year against O. Carlyle Brock and Emily A. Brock, a deficiency of $7,290.72 and an addition under section 294(d)(1)(A) of $729.08 and an addition under section 294(d)(2) of $437.44.
The issue raised by the petitioners is that the Commissioner erred in taxing $15,618.16 as income of the individual petitioners rather than allowing the amount...
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