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WILLIAMSON v. COMMISSIONER

Docket Nos. 30226, 30227.

18 T.C. 653 (1952)

JOHN W. WILLIAMSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JOHN W. WILLIAMSON AND INEZ WILLIAMSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 25, 1952.

Attorney(s) appearing for the Case

John C. Bruton, Esq., and John H. Lumpkin, Esq., for the petitioners.

F. L. Van Haaften, Esq., for the respondent.

FINDINGS OF FACT AND OPINION.

RAUM, Judge:

The petitioners, husband and wife, reside in Norway, South Carolina. The income tax returns involved, for the years 1945 and 1946, were filed with the collector of internal revenue for the district of South Carolina. The Commissioner asserted deficiencies for each of these years in the amounts of $2,725.59, and $35,887.59, respectively. John W. Williamson will be referred to hereinafter as petitioner.

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