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BAIRD v. COMMISSIONER

Docket Nos. 48075, 48076.

25 T.C. 387 (1955)

WILLIAM C. BAIRD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. HAROLD J. BAIRD AND LOUISE R. BAIRD, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 5, 1955.

Attorney(s) appearing for the Case

James W. Allen, C. P. A., for the petitioners.

J. Elton Mitchiner, Esq., for the respondent.

The respondent determined deficiencies in the Federal income taxes of the petitioners as follows

                                                               Harold J. Baird and
                                        William C. Baird       Louise R. Baird
Year                                       Deficiency             Deficiency

1947 ----------------------------------        $1,343.56             $1,749.63
1948...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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