RIKER v. COMMISSIONER

Docket Nos. 46978, 46979.

14 T.C.M. 903 (1955)

T.C. Memo. 1955-225

Peggy Lou Riker v. Commissioner. Freda H. Grassmee v. Commissioner.

United States Tax Court.

Filed August 11, 1955.


Attorney(s) appearing for the Case

Howard B. Crittenden, Jr., Esq., Central Tower, San Francisco, Calif., for the petitioners. T. M. Mather, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in income tax against petitioner Peggy Lou Riker in the amount of $1,584.03 for 1948, and deficiencies of $86.53 and $90 for 1948 and 1949, respectively, against petitioner Freda H. Grassmee. By amendment to respondent's answer in the case of Freda Grassmee, an increased deficiency was claimed because of respondent's disallowance of an exemption claimed with respect to her mother.

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