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BROWN v. COMMISSIONER

Docket Nos. 12419, 12420.

11 T.C. 744 (1948)

H. L. BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EMILY WELLS BROWN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 1, 1948.

Attorney(s) appearing for the Case

L. J. Benckenstein, Esq., for the petitioners.

Frank B. Schlosser, Esq., for the respondent.

OPINION.

BLACK, Judge:

In these proceedings, which were consolidated, the respondent determined deficiencies in income tax against petitioners for the taxable years ended December 31, 1943 and 1944, as follows:


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                                         |            |       Deficiency
              Petitioner      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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