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ELBERT v. COMMISSIONER

Docket No. 56088.

16 T.C.M. 449 (1957)

T.C. Memo. 1957-108

Robert G. Elbert and Marian Bourne Elbert v. Commissioner.

United States Tax Court.

Filed June 27, 1957.

Attorney(s) appearing for the Case

David W. Richmond, Esq., 1001 Connecticut Avenue, Washington, D. C., for the petitioners. John R. Moodie, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in the income taxes of the petitioners as follows:

     Year ended                  Deficiency

  October 31, 1948.............  $33,189.81
  October 31, 1949.............      151.34
  October 31, 1950.............    3,535.97
                                 __________
                                 $36,877.12

The only issue to be decided is whether...

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