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BEVAN v. COMMISSIONER

Docket Nos. 44435, 44436, 51708.

14 T.C.M. 280 (1955)

T.C. Memo. 1955-85

Marion M. Bevan, et al. v. Commissioner.

United States Tax Court.

Filed April 13, 1955.

Attorney(s) appearing for the Case

Irvine E. Ungerman, Esq., for the petitioner, Docket Nos. 44435, 44436. J. Eben Hart, Esq., for the petitioners, Docket No. 51708. Paul M. Newton, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These proceedings, which were consolidated for trial, involve deficiencies in income taxes of the petitioners as follows:

  Year       Petitioners                Deficiency

  1949    Marion M. Bevan ............   $205.13
  1950    Marion M. Bevan ............    217.00
  1949    Virgil and Georgia Cloer ...    199.40
  1950    Virgil and Georgia Cloer ...    240.24

The question is which, if either...

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