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  5. 8 T.C.M. 346 (1949)
 

FRANCIS v. COMMISSIONER

Docket Nos. 9624, 9858.

8 T.C.M. 346 (1949)

Kavanaugh H. Francis v. Commissioner. Alma Sanders Francis v. Commissioner.

United States Tax Court.

Entered April 15, 1949.

Attorney(s) appearing for the Case

George A. LeMaistre, Esq., and Winston B. McCall, Esq., for the petitioners. Homer F. Benson, Esq., for the respondent.

Memorandum Findings of Fact and Opinon

These proceedings, consolidated for hearing, involve deficiencies in income taxes for Kavanaugh H. Francis, for the years 1938 and 1939, in the respective amounts of $2,473.44 and $4,309.09, and for Alma Sanders Francis, for the years 1938 and 1939, in the respective amounts of $713.06 and $479.35.

The questions presented are whether the petitioners were residents of the State of Texas and entitled to make separate...

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