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HANNA v. COMMISSIONER

Docket Nos. 25706, 25707.

10 T.C.M. 566 (1951)

Dan R. Hanna, Jr., D. R. Hanna, Jr., Lucia Otis Hanna v. Commissioner.

United States Tax Court.

Entered June 6, 1951.

Attorney(s) appearing for the Case

Richard R. Hollington, Esq., 700 Union Commerce Bldg., Cleveland, Ohio, for the petitioners. Norment Custis, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

In these consolidated proceedings respondent determined a deficiency in income tax of $3,868.51 for the year 1944 against D. R. Hanna, Jr. and Lucia Otis Hanna, jointly, and a deficiency of $9,063.19 for the year 1946 against Dan R. Hanna, Jr., individually.

The controversy stems from respondent's finding of additional income and disallowance of claimed deductions in the following items and...

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