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DEAN v. COMMISSIONER

Docket Nos. 9012, 9013.

9 T.C. 256 (1947)

PAULINA DUPONT DEAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. SIMPSON DEAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 29, 1947.

Attorney(s) appearing for the Case

Laurence Graves, Esq., and Bruce Caldwell, Esq., for the petitioners.

E. M. Woolf, for the respondent.

These consolidated proceedings involve income tax deficiencies for the calendar year 1939. In Docket No. 9012, respondent determined a deficiency of $560,210.90 against petitioner Paulina duPont Dean. In Docket No. 9013, respondent determined a deficiency of $123,340.92 against petitioner J. Simpson Dean. Petitioners claim overpayments in the respective amounts of $103,752.99 and $22,057.87. The issues submitted are:

1. The extent to which the respective petitioners...

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