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McADAMS v. COMMISSIONER

Docket Nos. 21931, 21932.

15 T.C. 231 (1950)

HAZEL McADAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. B. McADAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 19, 1950.

Attorney(s) appearing for the Case

Prentice Wilson, Esq., for the petitioners.

Joseph P. Crowe, Esq., for the respondent.

The respondent determined the following deficiencies in the income tax of petitioners:

---------------------------------------------------------------------------------------
         Docket No.         |             Petitioner             |  Year   | Deficiency
----------------------------|------------------------------------|---------|-----------
                            |                                    |  | 1944 |  $1,612.58
21931 --------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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