Birnie v. Commissioner

Marjorie F. Birnie v. Commissioner. John Urquhart Birnie v. Commissioner.

Birnie v. Commissioner

Docket Nos. 23674, 23675.

United States Tax Court

1953 Tax Ct. Memo LEXIS 160; 12 T.C.M. (CCH) 867; T.C.M. (RIA) 53264;

July 31, 1953

Carl A. Stutsman, Jr., Esq., for the petitioners. Charles H. Chase, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

The respondent has determined deficiencies in income tax for 1945 as follows:

Docket No. 23674 Marjorie F. Birnie $706.61

Docket No. 23675 John U. Birnie 661.77

The petitioners, residents of California, reported their income for the…