John H. Soller & Margaret W. Soller v. Commissioner

John H. Soller and Margaret W. Soller v. Commissioner.

John H. Soller & Margaret W. Soller v. Commissioner

Docket No. 16058.

United States Tax Court

1949 Tax Ct. Memo LEXIS 215; 8 T.C.M. (CCH) 354; T.C.M. (RIA) 49087;

April 20, 1949

Charles Blair, Esq., Putnam Bldg., Davenport, Iowa., and John E. Nagle, Esq., for the petitioners. Gene W. Reardon, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: This proceeding was brought for a redetermination of deficiency of $234.90 for 1943. By amended petition an overpayment of $5,657.66 is claimed. The year 1942 is also…