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ROSCOE v. COMMISSIONER

Docket Nos. 36905-36908.

12 T.C.M. 575 (1953)

Joseph Roscoe v. Commissioner. B. Waldine Roscoe v. Commissioner. Harold A. Carr v. Commissioner. Margaret P. Carr v. Commissioner.

United States Tax Court.

Entered May 25, 1953.

Attorney(s) appearing for the Case

Howell Ward, Esq., and Charles E. Pratt, Esq., for the petitioners. Frank C. Allen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined the following deficiencies in income tax for the year 1947:

  Docket
   No.        Petitioner           Deficiency

  36905    Joseph Roscoe .......   $1,135.39
  36906    B. Waldine Roscoe ...    1,149.65
  36907    Harold A. Carr ......    1,134.97
  36908    Margaret P. Carr ....    1,172.97

The issue in these consolidated proceedings is upon what...

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