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KENYON v. COMMISSIONER

Docket Nos. 30094, 30095, 30096, 30097, 30099, 30100, 30101, 30102, 30103.

11 T.C.M. 1156 (1952)

Beth Kenyon v. Commissioner. Beth Kenyon, Transferee v. Commissioner. Ella Byron Kenyon, Transferee v. Commissioner. Ella Byron Kenyon v. Commissioner. Ralph Kenyon v. Commissioner. Ralph Kenyon, Transferee v. Commissioner. Patsy Ruth Kenyon v. Commissioner. Patsy Ruth Kenyon, Transferee v. Commissioner. National Home and Auto Stores, an Association (Dissolved), Ralph Kenyon, Formerly President v. Commissioner.

United States Tax Court.

Entered November 28, 1952.

Attorney(s) appearing for the Case

Iverson Walker, Esq., 1900 Mercantile Bank Bldg., Dallas, Tex., and Edward L. Wilson, Esq., for the petitioners. W. B. Riley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The Commissioner determined deficiencies in income tax and penalties thereon as follows:

  Docket No.    Petitioner                  Year    Deficiency    Delinquency
                                                                    Penalty
  30094    Beth Kenyon ..................    1946    $1,661.76      ........
  30097    Ella Byron Kenyon ............    1946    1,661.76     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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