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TONELLA v. COMMISSIONER

Docket Nos. 110800, 110801, 110881.

1 T.C.M. 906 (1943)

J. J. Tonella and Grace M. Tonella v. Commissioner. Grace M. Tonella v. Commissioner. Estate of H. B. Garden, Deceased, Walter F. Jones, Executor v. Commissioner.

United States Tax Court.

Entered April 19, 1943.

Attorney(s) appearing for the Case

William H. Moberly, C. P. A., and Vincent A. Smith, C. P. A., 307 Wheeler Kelly Hagny Bldg., Wichita, Kans., for the petitioners. M. Frank Gibbs, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

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

  Docket
    No.         Petitioner             Year    Deficiency

  110800    J. J. Tonella and Grace
              M. Tonella ..........    1939    $203.80
  110801    Grace M. Tonella ......    1938     366.08
  110881    Estate of H. B. Garden,
              Deceased, Walter F.
              Jones, Executor ....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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