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WELDIN v. COMMISSIONER

Docket Nos. 107339, 107340.

1 T.C.M. 260 (1942)

William A. Weldin and Nina E. Weldin, his wife v. Commissioner. Louis P. Blum and Clara M. Blum, his wife v. Commissioner.

United States Tax Court.

Entered December 21, 1942.

Attorney(s) appearing for the Case

Fred C. Houston, Esq., 1128 Union Trust Bldg., Pittsburgh, Pa., for the petitioners. Paul E. Waring, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

These consolidated proceedings involve deficiencies in income taxes, together with additions thereto of 25 per cent thereof for failure to file returns, as follows:

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                                                     Docket       Fiscal Year
                    Petitioner            ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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