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WALLACE v. COMMISSIONER

Docket Nos. 110143, 110144.

2 T.C.M. 25 (1943)

William R. Wallace, Jr. v. Commissioner. Ina Claire Wallace v. Commissioner.

United States Tax Court.

Entered May 7, 1943.

Attorney(s) appearing for the Case

William R. Wallace, Jr., Esq., 930 Chestnut St., San Francisco, Calif., and William R. Ray, Esq., for the petitioners. Arthur L. Murray, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

These proceedings, consolidated for hearing, involve income tax deficiencies for the year 1939 as follows:

  Docket
    No.             Petitioner              Deficiency

  110143    William R. Wallace, Jr. ......    $558.41
  110144    Ina Claire Wallace ...........     503.41

The question in issue in both proceedings is whether the living expenses of petitioner Ina Claire Wallace, wife of petitioner...

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