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HOPKINS v. COMMISSIONER

Docket Nos. 12817, 12818.

13 T.C. 952 (1949)

LYDIA HOPKINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MARY K. HOPKINS TRUST, No. 5991, WELLS FARGO BANK & UNION TRUST CO., TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 20, 1949.

Attorney(s) appearing for the Case

Sidney M. Ehrman, Esq., and Robert C. Harris, Esq., for the petitioners.

C. W. Nyquist, Esq., for the respondent.

OPINION.

TYSON, Judge:

In Docket No. 12817 respondent determined, for the year 1943, a deficiency in income and victory tax of $11,320.66 against petitioner Lydia Hopkins, and in Docket No. 12818 he determined, for the year 1943, a deficiency in income and victory tax of $13,794.75 against petitioner Mary K. Hopkins Trust No. 5991, Wells Fargo Bank & Union Trust Co., trustee. Each petitioner seeks redetermination of the deficiency determined against...

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