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GARVIN v. COMMISSIONER

Docket No. 45897.

14 T.C.M. 58 (1955)

T.C. Memo. 1955-16

Harry L. Garvin and Georgia C. Garvin v. Commissioner.

United States Tax Court.

Filed January 25, 1955.

Attorney(s) appearing for the Case

Gordon C. Carson, Esq., for the petitioners. Hubert E. Kelly, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioners' income tax for the year 1949 of $273.04. Petitioners claim a small overpayment. The deficiency is due to two adjustments made by the Commissioner. These adjustments are:

  (a) Income from partnership
       increased ............   $  235.63
  (b) Deductions decreased ..    2,021.20

Adjustment (a) is not contested. Adjustment (b) is contested...

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