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McQUOWN v. COMMISSIONER

Docket Nos. 35310, 35311.

12 T.C.M. 654 (1953)

A. N. McQuown v. Commissioner. Virginia McQuown v. Commissioner.

United States Tax Court.

Entered June 9, 1953.

Attorney(s) appearing for the Case

Robert Mueller, Esq., 605 Perry Brooks Building, Austin, Tex., for the petitioners. Frank C. Allen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

These proceedings were consolidated for hearing and involve deficiencies in income tax for 1943, $8,172.81 in Docket No. 35310 and $8,436.45 in Docket No. 35311. The issues are whether certain rental income is taxable to petitioners and whether petitioners' allocation of the purchase price of a ranch to the improvements thereon was correct.

Findings of Fact

The petitioners are husband...

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