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PRYOR v. COMMISSIONER

Docket No. 25778.

13 T.C.M. 519 (1954)

T. C. Memo. 1954-60

Amos A. Pryor and Wife, Lockey Pryor v. Commissioner.

United States Tax Court.

Filed June 11, 1954.

Attorney(s) appearing for the Case

Lloyd G. Shell, Esq., for the petitioners. Frederick T. Carney, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent has determined a deficiency in petitioners' income tax for the year 1947 in the amount of $154.70.

Amos A. Pryor and Lockey Pryor, petitioners, are husband and wife and resided during 1947 at 1507 McCalla Avenue, Knoxville, Tennessee. They filed their joint income tax return for the year 1947 with the collector of internal revenue for the district of Tennessee.

Petitioners purchased...

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