Dulany v. Commissioner

F. R. Dulany and L. H. Dulany, v. Commissioner.

Dulany v. Commissioner

Docket No. 2768.

United States Tax Court

1944 Tax Ct. Memo LEXIS 38; 3 T.C.M. (CCH) 1229; T.C.M. (RIA) 44376;

November 23, 1944

W. S. Connerat, Esq., for the petitioner. F. L. Van Haaften, Esq., for the respondent.

OPPER

Memorandum Opinion

OPPER, Judge: This proceeding seeks a redetermination of deficiencies of petitioners' income tax for the years 1938, 1939, and 1940 in the sums of $167.54, $267.07, and $141.59, respectively.

Petitioners concede an adjustment of $556.50 made in 1939 income relating to gain from the sale of…