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MADDEN v. COMMISSIONER

Docket Nos. 5075, 5076.

5 T.C.M. 559 (1946)

John G. Madden and Anne Madden v. Commissioner. Harry R. Freeman v. Commissioner.

United States Tax Court.

Entered July 2, 1946.

Attorney(s) appearing for the Case

James J. Waters, Esq., for the petitioners. Harlow B. King, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

These consolidated proceedings involve deficiencies in income tax for the calendar year 1940 and the taxable period January 1, 1941 to November 30, 1941, as follows:

  Docket No.       Year 1940    Taxable period
                               1/1/41 to 11/30/41

     5075 ........ $2,176.97        $1,586.70
     5076 ........    322.44           860.48

The issues are: (1)...

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