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COCKBURN v. COMMISSIONER

Docket Nos. 27421, 27422.

16 T.C. 775 (1951)

DOROTHY COCKBURN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. H. C. COCKBURN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 13, 1951.

Attorney(s) appearing for the Case

J. L. Webb, Esq., for the petitioners.

John W. Alexander, Esq., for the respondent.

These proceedings involve deficiencies in income tax against the petitioners in the amounts and for the years as set forth hereunder:

---------------------------------------------------------------------------------
                                            | Docket No. |    1943    |   1944
--------------------------------------------|------------|------------|----------
Dorothy Cockburn -------------------------- |      27421 | $49,544.23 | $5,373.06
H...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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