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WEATHERS v. COMMISSIONER

Docket Nos. 35198, 35199.

12 T.C.M. 314 (1953)

Wilfred Weathers v. Commissioner. Dorothy E. Weathers v. Commissioner.

United States Tax Court.

March 25, 1953.

Attorney(s) appearing for the Case

William E. Dougherty, Esq., 723 Pittock Block, Portland, Ore., and Ralph R. Bailey, Esq., for the petitioners. John D. Picco, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

In these consolidated proceedings respondent has determined the following deficiencies in income tax for the year ended December 31, 1944:

  Docket
    No.            Petitioner             Deficiency

  35198    Wilfred Weathers ..........    $10,827.35
  35199    Dorothy E. Weathers .......     11,775.88

The first issue is whether petitioners received constructive income...

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