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COONEY v. COMMISSIONER

Docket Nos. 32630, 32631.

18 T.C. 883 (1952)

JAMES J. COONEY AND HELEN J. COONEY, HUSBAND AND WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANCIS E. COONEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 20, 1952.

Attorney(s) appearing for the Case

Robert Ash, Esq., and Carl F. Bauersfeld, Esq., for the petitioners.

Jules I. Whitman, Esq., for the respondent.

These proceedings consolidated for hearing involve deficiencies in income tax for 1947 as follows:

Docket
  No.                         Petitioner                            Deficiency

32630   James J. Cooney and Helen J. Cooney, Husband and Wife ---   $4,045.64
32631   Francis E. Cooney ---------------------------------------    3,869.26

The sole question in issue is whether...

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