Molner v. Commissioner

Herman Molner and Lillian Molner, Husband and Wife v. Commissioner. Herman Molner v. Commissioner.

Molner v. Commissioner

Docket Nos. 275, 276.

United States Tax Court

1944 Tax Ct. Memo LEXIS 330; 3 T.C.M. (CCH) 227; T.C.M. (RIA) 44078;

March 14, 1944

James A. O'Callaghan, Esq., for the petitioners. John D. Kiley, Esq., and Richard L. Greene, Esq., for the respondent.

VAN FOSSAN

Memorandum Opinion

VAN FOSSAN, Judge: The respondent determined deficiencies in petitioners' income taxes as follows:

Docket No.

Petitioner

Year

Deficiency

275

Herman Molner and

Lillian L. Molner

1939

$1,974.47

276

Herman Molner

1940

3,713.…