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AMEND v. COMMISSIONER

Docket Nos. 18860, 18861.

13 T.C. 178 (1949)

J. D. AMEND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EVA AMEND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 8, 1949.

Attorney(s) appearing for the Case

Dorothy Ann Kinney, Esq., and Walter G. Russell, C. P. A., for the petitioners.

Allen T. Akin, Esq., for the respondent.

Docket No. 18860, J. D. Amend, petitioner, involves deficiencies in income tax of $15,389.03 for the year 1944 and $4,034.68 for the year 1946.

Docket No. 18861, Eva Amend, petitioner, involves deficiencies in income tax of $8,716.23 for 1944 and $2,237.55 for 1946.

Upon audit of petitioner J. D. Amend's 1944, 1945, and 1946 income tax returns, the Commissioner adjusted income for the years 1944 to 1946, inclusive, with the following explanation in the notice...

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