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LIGON v. COMMISSIONER

Docket Nos. 46914, 46915.

13 T.C.M. 1127 (1954)

T. C. Memo. 1954-222

Percy G. Ligon and Elizabeth L. H. Ligon v. Commissioner.

United States Tax Court.

Filed December 16, 1954.

Attorney(s) appearing for the Case

Joshua W. Miles, Esq., First National Bank Building, Baltimore, Md., and D. Sylvan Friedman, Esq., for the petitioners. A. Russell Beazley, Jr., Esq., and Philip A. Bayer, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined deficiencies in petitioners' income tax for 1949 as follows:

  Docket
   No.        Petitioner             Deficiency

  46914    Percy G. Ligon and
            Elizabeth L. H. Ligon    $1,406.54
  46915    Grover C. Ligon            2,224.95

The issue is whether petitioners' share of partnership income was understated as the result of (1) a claimed...

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