Court of Appeals for the Third Circuit October 7, 1958, 12470_1 (Finn H. Magnus and Elsie A. Magnus v. Commissioner of Internal Revenue)

KALODNER, Circuit Judge.

Finn H. Magnus (“taxpayer”)

1

and Elsie A. Magnus, husband and wife, residents of New Jersey, instituted this action in the Tax Court for a redetermination of a tax deficiency of $14,387.40 assessed for calendar year 1951. The questions presented concern the nature of payments in the amounts of $18,638.-76 and $11,437.