GUNN v. COMMISSIONER

Docket Nos. 40658-40667, 40671.

25 T.C. 424 (1955)

R. M. GUNN, ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 9, 1955.


Attorney(s) appearing for the Case

Randolph E. Paul, Esq., Louis Eisenstein, Esq., James D. Fellers, Esq., and Graham Loving, Esq., for the petitioners.

John P. Higgins, Esq., for the respondent.


In Docket Nos. 40658 to 40667, inclusive, respondent determined deficiencies in income tax for the calendar years 1946 and 1948, as follows:

-------------------------------------------------------------------------
                   Petitioner                     |    1946   |   1948
--------------------------------------------------|-----------|----------
R.M. Gunn --------------------------------------- | $2,061.77 | ---------
Alma L. Gunn ------------...

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