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MARTIN v. COMMISSIONER

Docket No. 32497.

13 T.C.M. 1 (1954)

Charles H. Martin and Elizabeth K. Martin et al. v. Commissioner.

United States Tax Court.

Entered January 8, 1954.

Attorney(s) appearing for the Case

Willard N. Van Slyck, Jr., Esq., Harold R. Schroeder, Esq., 720 National Bank of Topeka Building, Topeka, Kans., and Ralph F. Glenn Esq., for the petitioners. Melvin A. Bruck, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax for the years 1947 and 1948, as follows:

  Year                Docket No.  Deficiency
  1948 .............    32497     $  644.94
  1948 .............    32498        632.00
  1948 .............    32499        598.40
  1948 .............    33571        563.76
  1947 .............    32500      3,179.83
  1947 .............   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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