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MERKEL v. COMMISSIONER

Docket Nos. 39460-39462.

13 T.C.M. 595 (1954)

T. C. Memo. 1954-82

Frances Gray Merkel v. Commissioner. Ann Gray Sherer v. Commissioner. Joseph S. Sherer, Jr., and Ann Gray Sherer v. Commissioner.

United States Tax Court.

Filed June 30, 1954.

Attorney(s) appearing for the Case

Russell A. McNair, Esq., for the petitioners. Peter K. Nevitt, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent has determined deficiencies in the income tax of the petitioners for the years and in the amounts as follows:

                                         Docket
                                           No.    Year   Deficiency

  Frances Gray Merkel ...............    39460    1948    $315.02
                                                  1949     429.23
  Ann Gray Sherer...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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